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

RELATED PROVISIONS

• — 2003, c. 15, s. 44(2)

  • • 44 (2) Subsection (1) applies in respect of any air transportation service that includes a chargeable emplanement after February 2003 and for which any consideration is paid or becomes payable after February 2003.

• — 2005, c. 19, s. 2(9)

  • • 2 (9) Subsections (1) to (8) apply in respect of any air transportation service that includes a chargeable emplanement on or after April 1, 2004 and for which any consideration is paid or becomes payable on or after April 1, 2004.

• — 2005, c. 30, s. 20(9)

  • • 20 (9) Subsections (1) to (8) apply in respect of any air transportation service that includes a chargeable emplanement on or after March 1, 2005 and for which any consideration is paid or becomes payable on or after that day.

• — 2006, c. 4, s. 33(5)

  • • 33 (5) Subsections (1) to (4) apply in respect of any air transportation service that includes a chargeable emplanement on or after July 1, 2006 and for which any consideration is paid or becomes payable on or after that day.

• — 2006, c. 4, s. 100(2)

  • • 100 (2) Subsection (1) applies in respect of any extension of time that expires on or after April 1, 2007.

• — 2006, c. 4, ss. 101(4), (5)

  • • 101 (4) For the purposes of applying subsection 27(1) of the Act, as enacted by subsection (1), any penalty accrued before April 1, 2007 that remains unpaid on April 1, 2007 is deemed to be an amount required to be paid to the Receiver General on March 31, 2007.

    • (5) Subsection (2) comes into force on April 1, 2007, except that, in respect of any demand served before April 1, 2007 for which a penalty under subsection 53(1) of the Act, as it read on March 31, 2007, is payable, subsection 27(3) of the Act, as enacted by subsection (2), shall be read as follows:

      • (3) If the Minister has served a demand that a person pay on or before a specified date all amounts payable by the person under this Act on the date of the demand, and the person pays the amount demanded on or before the specified date, the Minister shall waive any penalty and interest that would otherwise apply in respect of the amount demanded for the period beginning on the first day following the date of the demand and ending on the day of payment.

• — 2006, c. 4, s. 103(2)

  • • 103 (2) Subsection (1) applies in respect of any instrument that is dishonoured on or after April 1, 2007.

• — 2006, c. 4, s. 105(3)

  • • 105 (3) For the purposes of section 53 of the Act, as enacted by subsection (1), a return that is required to be filed before April 1, 2007 and that has not been filed before that day is deemed to be required to be filed on March 31, 2007.

• — 2006, c. 4, s. 106(2)

  • • 106 (2) Subsection (1) applies in respect of any extension of time that expires on or after April 1, 2007.

• — 2006, c. 4, s. 108(2)

  • • 108 (2) Subsection (1) applies in respect of any demand served under section 26 of the Act by the Minister of National Revenue on or after April 1, 2007.

• — 2006, c. 4, s. 109(2)

  • • 109 (2) Subsection (1) applies in respect of any penalty imposed on or after April 1, 2007.

• — 2006, c. 4, s. 110(2)

  • • 110 (2) Subsection (1) applies in respect of any penalty imposed on or after April 1, 2007.

• — 2006, c. 4, s. 112(2)

  • • 112 (2) Subsection (1) applies in respect of any certificate made under subsection 74(1) of the Act in respect of amounts that became payable to the Receiver General on or after April 1, 2007.

• — 2010, c. 12, s. 96(9)

  • • 96 (9) Subsections (1) to (8) apply in respect of an air transportation service that includes a chargeable emplanement on or after April 1, 2010 unless,

      • (a) if any consideration is paid or payable in respect of the service, all of the consideration is paid before April 1, 2010; or

      • (b) if no consideration is paid or payable in respect of the service, a ticket is issued before April 1, 2010.

• — 2010, c. 25, s. 93(2)

  • • 93 (2) Subsection (1) applies to any action or proceeding that has not, on or before July 13, 2010, been finally determined by the tribunals or courts of competent jurisdiction.