Air Travellers Security Charge Act (S.C. 2002, c. 9, s. 5)

Short Title

Marginal note:Short title

1 This Act may be cited as the Air Travellers Security Charge Act.

Interpretation

Marginal note:Definitions

2 The definitions in this section apply in this Act.

accredited representative

accredited representative means a person who is entitled under the Foreign Missions and International Organizations Act to the tax exemptions specified in Article 34 of the Convention set out in Schedule I to that Act or in Article 49 of the Convention set out in Schedule II to that Act. (représentant accrédité)

Agency

Agency means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act. (Agence)

air carrier

air carrier means a person who carries on a business of transporting individuals by air. (transporteur aérien)

air transportation service

air transportation service means all of the transportation of an individual by air, by one or more air carriers, included in a continuous journey of the individual. (service de transport aérien)

assessment

assessment means an assessment under this Act and includes a reassessment. (cotisation)

bank

bank means a bank as defined in section 2 of the Bank Act or an authorized foreign bank, as defined in that section, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act. (banque)

charge

charge, except in the definition “security interest” and section 74, means a charge payable under section 11. (droit)

chargeable emplanement

chargeable emplanement means an embarkation by an individual at a listed airport on an aircraft operated by a particular air carrier, except if

• (a) the embarkation

  • (i) is for the purpose of transferring from a particular flight to a connecting flight and

    • (A) in the case of an air transportation service acquired in Canada, the particular flight included a chargeable emplanement by the individual,

    • (B) the individual embarked on the particular flight outside Canada, or

    • (C) the particular flight included an embarkation that, because of this subparagraph, is not a chargeable emplanement,

  • (ii) is a reboarding of the aircraft to resume a direct flight,

  • (iii) is a boarding of an aircraft that is being used to transport, on a direct flight, the individual to a destination in Canada that is not a listed airport, or

  • (iv) results from the provision of emergency or ground services to an aircraft or its occupants;

• (b) the individual is

  • (i) an accredited representative,

  • (ii) an infant (other than an infant who has been issued a ticket that entitles the infant to occupy a seat for a part of the service that includes a chargeable emplanement),

  • (iii) an employee

    • (A) of the particular carrier, or of another air carrier that is a subsidiary wholly-owned corporation (in this subparagraph having the same meaning as in the Income Tax Act) of the particular carrier or of which the particular carrier is a subsidiary wholly-owned corporation, and

    • (B) whose embarkation is in the course of that employment,

    or

  • (iv) a prescribed individual;

• (c) the embarkation is

  • (i) on an aircraft whose maximum certified take-off weight does not exceed 2 730 kg,

  • (ii) on an aircraft referred to in subsection 56(1) of the Canada Transportation Act,

  • (iii) in the course of a service listed in, or prescribed under, subsection 56(2) of the Canada Transportation Act, or

  • (iv) in the course of an air ambulance service; or

• (d) the embarkation is made in prescribed circumstances. (embarquement assujetti)

Commissioner

Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act. (commissaire)

continental zone

continental zone means

• (a) Canada;

• (b) the United States (except Hawaii); and

• (c) the Islands of St. Pierre and Miquelon. (zone continentale)

continuous journey

continuous journey means a journey of an individual

• (a) for which one ticket is issued; or

• (b) for which two or more tickets are issued if

  • (i) there is no stopover between any of the legs of the journey for which separate tickets are issued,

  • (ii) all the tickets are issued by the same issuer or by two or more issuers through one agent acting on behalf of all such issuers, and

  • (iii) evidence satisfactory to the Minister that there is no stopover between any of the legs of the journey for which separate tickets are issued is

    • (A) maintained by the issuer or agent if the tickets are issued at the same time, or

    • (B) submitted by the issuer or agent if the tickets are issued at different times. (voyage continu)

data

data means representations, in any form, of information or concepts. (données)

designated air carrier

designated air carrier means an air carrier that is authorized by the Canadian Transportation Agency under Part II of the Canada Transportation Act to operate a domestic service or an international service, but does not include an air carrier that provides services that include only emplanements that are described in paragraph (c) or (d) of the definition chargeable emplanement. (transporteur aérien autorisé)

fiscal half-year

fiscal half-year means a fiscal half-year as determined under subsection 16(2). (semestre d’exercice)

fiscal month

fiscal month means a fiscal month as determined under subsection 16(1). (mois d’exercice)

fiscal year

fiscal year of a designated air carrier means the same period that is the carrier’s fiscal year under Part IX of the Excise Tax Act. (exercice)

Her Majesty

Her Majesty means Her Majesty in right of Canada. (Sa Majesté)

judge

judge, in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court. (juge)

listed airport

listed airport means an airport listed in the schedule. (aéroport désigné)

Minister

Minister means the Minister of National Revenue. (ministre)

month

month means a period beginning on a particular day in a calendar month and ending on

• (a) the day immediately before the day in the next calendar month that has the same calendar number as the particular day; or

• (b) if the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month. (mois)

person

person means an individual, partnership, corporation, trust or estate, or a body that is a society, union, club, association, commission or other organization of any kind whatever. (personne)

prescribed

prescribed means

• (a) in the case of a form or the manner of filing a form, authorized by the Minister;

• (b) in the case of the information to be given on or with a form, specified by the Minister; and

• (c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. (Version anglaise seulement)

record

record means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. (registre)

registered charity

registered charity has the same meaning as in subsection 248(1) of the Income Tax Act. (organisme de bienfaisance enregistré)

reporting period

reporting period means a reporting period as determined under section 16.1. (période de déclaration)

secured creditor

secured creditor means

• (a) a particular person who has a security interest in the property of another person; or

• (b) a person who acts for or on behalf of the particular person with respect to the security interest and includes

  • (i) a trustee appointed under a trust deed relating to a security interest,

  • (ii) a receiver or receiver-manager appointed by the particular person or appointed by a court on the application of the particular person,

  • (iii) a sequestrator, or

  • (iv) any other person performing a function similar to that of a person referred to in any of subparagraphs (i) to (iii). (créancier garanti)

security interest

security interest means, for the purposes of the definition “secured creditor”, section 15 and subsection 75(3), any interest in property that secures payment or performance of an obligation and includes an interest created by or arising out of a debenture, mortgage, hypothec, lien, pledge, charge, deemed or actual trust, assignment or encumbrance of any kind whatever, however or whenever arising, created, deemed to arise or otherwise provided for. (garantie)

stopover

stopover means the disembarkation of an individual from an aircraft other than a disembarkation

• (a) that is solely for the purpose of transferring to a connecting flight;

• (b) that is in the course of a direct flight if the individual reboards the aircraft to resume the flight; or

• (c) that results from the provision of emergency or ground services to an aircraft or its occupants. (escale)

Tax Court

Tax Court means the Tax Court of Canada. (Cour de l’impôt)

Marginal note:Meaning of administration or enforcement of this Act

3 For greater certainty, a reference in this Act to administration or enforcement of this Act includes the collection of any amount payable under this Act.

Marginal note:Deemed issuance of ticket

4 If no ticket is issued for all or part of a journey, and it is reasonable to consider that a ticket would ordinarily be issued by a person for the journey or for that part, as the case may be, such a ticket is, except for the purposes of paragraph 11(2)(c), deemed to have been issued by the person.

Marginal note:Separate journeys deemed

5 A journey that would, if this Act were read without reference to this section, be a continuous journey of an individual that includes more than one chargeable emplanement by the individual at a particular listed airport is, despite any other provision of this Act, deemed

• (a) not to be a continuous journey; and

• (b) to be a series of separate continuous journeys each of which commences with the second and any subsequent chargeable emplanement from the particular listed airport.

Marginal note:Associated persons

• 5.1 (1) For the purposes of this Act, a particular corporation is associated with another corporation if, by reason of subsections 256(1) to (6) of the Income Tax Act, the particular corporation is associated with the other corporation for the purposes of that Act.

• Marginal note:Corporations controlled by same person or group

  (2) For the purposes of this Act, a person other than a corporation is associated with a particular corporation if the particular corporation is controlled by the person or by a group of persons of which the person is a member and each of whom is associated with each of the others.

• Marginal note:Partnership or trust

  (3) For the purposes of this Act, a person is associated with

  • (a) a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and

  • (b) a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust.

• Marginal note:Association with third person

  (4) For the purposes of this Act, a person is associated with another person if each of them is associated with the same third person.

Application

Marginal note:Binding on Her Majesty

6 This Act is binding on Her Majesty in right of Canada or a province.

Marginal note:Application to air transportation services

7 This Act applies in respect of

• (a) the acquisition, on or before March 31, 2002, of an air transportation service for which any consideration is paid or becomes payable after March 31, 2002 and that includes a chargeable emplanement

  • (i) made after March 31, 2002, if the service is acquired in Canada, or

  • (ii) made after May 31, 2002, if the service is acquired outside Canada; and

• (b) the acquisition after March 31, 2002 of an air transportation service that includes a chargeable emplanement

  • (i) made after March 31, 2002, if the service is acquired in Canada, or

  • (ii) made after May 31, 2002, if the service is acquired outside Canada.