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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

General Provisions Concerning Charges and Other Amounts Payable (continued)

Interest (continued)

Marginal note:Compound interest on amounts owed by Her Majesty

 Interest shall be compounded daily at the prescribed rate on amounts owed by Her Majesty to a person and computed for the period beginning on the first day after the day on which the amount is required to be paid by Her Majesty and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty.

Marginal note:Application of interest provisions if Act amended

 For greater certainty, if a provision of an Act amends this Act and provides that the amendment comes into force on, or applies as of, a particular day that is before the day on which the provision is assented to, the provisions of this Act that relate to the calculation and payment of interest apply in respect of the amendment as though the provision had been assented to on the particular day.

Marginal note:Waiving or reducing interest

  •  (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or reduce any interest payable by the person under this Act on an amount that is required to be paid by the person under this Act in respect of the reporting period.

  • Marginal note:Interest where amounts waived or reduced

    (2) If a person has paid an amount of interest and the Minister has waived or reduced under subsection (1) any portion of the amount, the Minister shall pay interest at the prescribed rate on an amount equal to the portion of the amount that was waived or reduced beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the portion is refunded to the person.

  • 2002, c. 9, s. 5 “30”
  • 2006, c. 4, s. 102
  • 2007, c. 18, s. 146
  • 2010, c. 25, s. 96

Administrative Charge under the Financial Administration Act

Marginal note:Dishonoured instruments

 For the purposes of this Act and section 155.1 of the Financial Administration Act, any charge that becomes payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that becomes payable by the person at that time under this Act. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid.

  • 2006, c. 4, s. 103

Refunds

Marginal note:Statutory recovery rights

 Except as specifically provided under this Act or the Financial Administration Act, no person has a right to recover any money paid to Her Majesty as or on account of, or that has been taken into account by Her Majesty as, an amount payable under this Act.

Marginal note:Refund of charge if service not provided

  •  (1) A designated air carrier may refund or credit an amount to a person if

    • (a) the carrier collected the amount from the person as or on account of a charge in respect of an air transportation service acquired by the person;

    • (b) the person was required by this Act to pay a charge in respect of the service; and

    • (c) the service

      • (i) was not used by any person before all rights to be provided the transportation by air included in the service expired, or

      • (ii) was used only partially before all rights to be provided the transportation by air included in the service expired if the part that was used would not, by itself, be subject to a charge.

  • Marginal note:Refund of charge collected in error

    (2) A designated air carrier that has collected from a person an amount as or on account of a charge in excess of the charge that was collectible by the carrier from the person may refund or credit the excess to that person.

  • Marginal note:Issuance of document evidencing refund

    (3) A designated air carrier that refunds or credits an amount to a person in accordance with subsection (1) or (2) within two years after the day the amount was collected shall, within a reasonable time, issue to the person a document containing information specified by the Minister.

  • Marginal note:Deduction of refund

    (4) A designated air carrier that has refunded or credited an amount under subsection (1) or (2) within two years after the day the amount was collected and that has issued to a person a document in accordance with subsection (3) may deduct the amount of the refund or credit from the amount payable by the carrier under subsection 17(2) for the reporting period of the carrier in which the document is issued to the person, to the extent that the amount of the charge has been included by the carrier in determining the amount payable by the carrier under subsection 17(2) for the reporting period or a preceding reporting period of the carrier.

  • 2002, c. 9, s. 5 "32"
  • 2010, c. 25, s. 97

Marginal note:Payment in error

  •  (1) The Minister may pay a refund to a person

    • (a) if the person paid an amount in excess of the amount that was payable by that person under this Act; or

    • (b) if the person has paid to a designated air carrier an amount as or on account of a charge

      • (i) in respect of an air transportation service that was not used by any person before all rights to be provided the transportation by air included in the service expired, or

      • (ii) in respect of an air transportation service that was used only partially before all rights to be provided the transportation by air included in the service expired if the part that was used would not, by itself, be subject to a charge.

  • Marginal note:Amount of refund

    (2) The amount of a refund payable by the Minister is, if paragraph (1)(a) applies, the amount of the excess referred to in that paragraph and, if paragraph (1)(b) applies, the amount paid as or on account of the charge.

  • Marginal note:Restriction

    (3) A refund under this section in respect of an amount shall not be paid to a person to the extent that

    • (a) the amount was taken into account as an amount required to be paid by the person in respect of one of their reporting periods and the Minister has assessed the person for the period under section 39; or

    • (b) the amount was an amount assessed under section 39.

  • Marginal note:Application for refund

    (4) A refund of an amount shall not be paid to a person unless the person files with the Minister an application for the refund in the prescribed form and manner within two years after the person paid the amount.

  • 2002, c. 9, s. 5 "33"
  • 2010, c. 25, s. 98

Marginal note:Restriction on refunds, etc.

  •  (1) A refund of an amount under this Act shall not be paid to a person to the extent that it can reasonably be regarded that

    • (a) the amount has previously been refunded, remitted, applied or paid to that person under this or any other Act of Parliament;

    • (b) the person has applied for a refund, payment or remission of the amount under any other Act of Parliament; or

    • (c) the amount has been or will be refunded to the person under section 32.

  • Marginal note:Single application

    (2) Only one application may be made under this Act for a refund with respect to any matter.

Marginal note:Restriction re trustees

 If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate of a bankrupt, a refund under this Act that the bankrupt was entitled to claim before the appointment shall not be paid after the appointment unless all returns required under this Act to be filed for reporting periods of the bankrupt ending before the appointment have been filed and all amounts required under this Act to be paid by the bankrupt in respect of those reporting periods have been paid.

  • 2002, c. 9, s. 5 "35"
  • 2010, c. 25, s. 99

Marginal note:Overpayment of refunds, etc.

  •  (1) If an amount is paid to, or applied to a liability of, a person as a refund under this Act and the person is not entitled to the amount or the amount paid or applied exceeds the refund or other payment to which the person is entitled, the person shall pay to the Receiver General an amount equal to the refund, payment or excess on the day the amount is paid to, or applied to a liability of, the person.

  • Marginal note:Effect of reduction of refund, etc.

    (2) For the purpose of subsection (1), if a refund or other payment has been paid to a person in excess of the amount to which the person was entitled and the amount of the excess has, by reason of section 34, reduced the amount of any other refund or other payment to which the person would, but for the payment of the excess, be entitled, the person is deemed to have paid the amount of the reduction to the Receiver General.

 
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