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

Act current to 2020-12-28 and last amended on 2018-12-13. Previous Versions

Interpretation (continued)

Marginal note:Meaning of administration or enforcement of this Act

 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

 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

 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

  •  (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.

  • 2010, c. 25, s. 92

Application

Marginal note:Binding on Her Majesty

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

Marginal note:Application to air transportation services

 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.

Administration and Officers

Marginal note:Minister’s duty

 The Minister shall administer and enforce this Act and the Commissioner may exercise the powers and perform the duties of the Minister under this Act.

Marginal note:Officers and employees

  •  (1) The officers, employees and agents that are necessary to administer and enforce this Act shall be appointed, employed or engaged in the manner authorized by law.

  • Marginal note:Delegation of powers

    (2) The Minister may authorize an officer or agent or a class of officers or agents to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial power or duty of the Minister, under this Act.

Marginal note:Administration of oaths

 Any officer, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Act, and every officer so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.

Charge Payable

Marginal note:Charge payable

  •  (1) Every person who acquires from a designated air carrier all or part of an air transportation service that includes a chargeable emplanement shall pay to Her Majesty a charge as determined under this Act in respect of the service.

  • Marginal note:Exceptions

    (1.1) No charge is payable in respect of an air transportation service that is acquired

    • (a) by a person for the purpose of re-selling the service, if the person sells the service to another person before April 1, 2002 and makes full and final payment to the air carrier in respect of the service before May 1, 2002; or

    • (b) by a registered charity from an air carrier for no consideration, if the service is donated by the charity to an individual for no consideration and in pursuit of its charitable purposes.

  • Marginal note:When charge payable

    (2) The charge in respect of the air transportation service is payable

    • (a) if any consideration is paid or payable for the service, at the time any consideration for the service is first paid or becomes payable;

    • (b) if no consideration is paid or payable for the service, at the time a ticket is issued for the service; or

    • (c) if no consideration is paid or payable for the service and no ticket is issued for the service, at the time of emplanement.

  • 2002, c. 9, s. 5 “11”
  • 2007, c. 18, s. 145

Marginal note:Amount of charge if service acquired in Canada

  •  (1) Subject to subsection (3), if an air transportation service is acquired in Canada, the amount of the charge in respect of the service is

    • (a) $7.12 for each chargeable emplanement included in the service, to a maximum of $14.25, if

      • (i) the service does not include transportation to a destination outside Canada, and

      • (ii) tax under subsection 165(1) of the Excise Tax Act is required to be paid in respect of the service;

    • (b) $7.48 for each chargeable emplanement included in the service, to a maximum of $14.96, if

      • (i) the service does not include transportation to a destination outside Canada, and

      • (ii) tax under subsection 165(1) of the Excise Tax Act is not required to be paid in respect of the service;

    • (c) $12.10 for each chargeable emplanement included in the service, to a maximum of $24.21, if

      • (i) the service includes transportation to a destination outside Canada and does not include transportation to a destination outside the continental zone, and

      • (ii) tax under subsection 165(1) of the Excise Tax Act is required to be paid in respect of the service;

    • (d) $12.71 for each chargeable emplanement included in the service, to a maximum of $25.42, if

      • (i) the service includes transportation to a destination outside Canada and does not include transportation to a destination outside the continental zone, and

      • (ii) tax under subsection 165(1) of the Excise Tax Act is not required to be paid in respect of the service; or

    • (e) $25.91, if the service includes transportation to a destination outside the continental zone.

  • Marginal note:Amount of charge if service acquired outside Canada

    (2) Subject to subsection (3), if an air transportation service is acquired outside Canada, the amount of the charge in respect of the service is

    • (a) $12.10 for each chargeable emplanement by an individual on an aircraft used to transport the individual to a destination outside Canada but within the continental zone, to a maximum of $24.21, if

      • (i) the service does not include transportation to a destination outside the continental zone, and

      • (ii) tax under subsection 165(1) of the Excise Tax Act is required to be paid in respect of the service;

    • (b) $12.71 for each chargeable emplanement by an individual on an aircraft used to transport the individual to a destination outside Canada but within the continental zone, to a maximum of $25.42, if

      • (i) the service does not include transportation to a destination outside the continental zone, and

      • (ii) tax under subsection 165(1) of the Excise Tax Act is not required to be paid in respect of the service; or

    • (c) $25.91, if the service includes transportation to a destination outside the continental zone.

  • Marginal note:Prescribed amount of charge

    (3) The amount of the charge in respect of a prescribed air transportation service is the lesser of

    • (a) the amount that is determined in respect of the service under subsection (1) or (2), as the case may be, and

    • (b) the amount that is prescribed, or determined in accordance with prescribed rules, in respect of the service.

  • 2002, c. 9, s. 5 “12”
  • 2003, c. 15, s. 44
  • 2005, c. 19, s. 2, c. 30, s. 20
  • 2006, c. 4, s. 33
  • 2007, c. 35, s. 196
  • 2010, c. 12, s. 96
 
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