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Aircraft (International Service) Remission Order (SI/79-2)

Regulations are current to 2024-11-26

Aircraft (International Service) Remission Order

SI/79-2

FINANCIAL ADMINISTRATION ACT

Registration 1979-01-10

Order Respecting the Partial Remission of Customs Duties, Sales and Excise Taxes Paid on Parts, Equipment and Other Items for Use by Canadian Air Carriers Providing International Commercial Air Service

P.C. 1978-3762 1978-12-14

His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue and the Treasury Board, pursuant to section 17 of the Financial Administation Act, is pleased hereby to revoke the Aircraft (Combined Services) Remission Order made by Order in Council P.C. 1970-356 of 24th February, 1970Footnote 1, as amendedFootnote 2, and to make the annexed Order respecting the partial remission of Customs duty, sales and excise taxes paid on parts, equipment and other items for use by Canadian air carriers providing international commercial air service.

Short Title

1 This Order may be cited as the Aircraft (International Service) Remission Order.

Interpretation

2 In this Order,

aircraft parts and equipment

aircraft parts and equipment means aircraft parts, engine parts or equipment for incorporation into an aircraft or aircraft engine, and includes safety equipment for use aboard an aircraft; (pièces et matériel d’aéronef)

available ton miles

available ton miles means the revenue miles flown by an aircraft multiplied by the payload capacity in tons of that aircraft; (tonnes-milles disponibles)

commissary and passenger convenience item

commissary and passenger convenience item means an item for use aboard an aircraft

  • (a) in the preparation and serving of food and drink, or

  • (b) for the comfort or convenience of passengers; (vivres et objets pour le confort des passagers)

eligible carrier

eligible carrier means a commercial air carrier incorporated under the laws of Canada and licensed by the Canadian Transport Commission to provide international air service to the public; (transporteur admissible)

fleet

fleet means all qualifying aircraft owned or leased by an eligible carrier and that have been used by the carrier at any time to provide commercial air service; (matériel volant)

international flight

international flight means any flight other than a flight originating and terminating in Canada; (vol international)

international usage percentage

international usage percentage means the percentage that the available ton miles flown by a fleet on international flights during a year is of the total available ton miles flown by the fleet during that year; (pourcentage d’utilisation internationale)

materials

materials means materials for incorporation into an aircraft or aircraft engine; (matières)

payload capacity

payload capacity with respect to a flight, means the maximum take-off weight on wheels as prescribed by the Department of Transport, of an aircraft, less

  • (a) the actual weight of the aircraft, and

  • (b) the weight of the fuel on board the aircraft at the commencement of the flight; (capacité de la charge payante)

qualifying aircraft

qualifying aircraft means a fixed wing aircraft having a maximum take-off weight on wheels, as prescribed by the Department of Transport, that is greater than 75,000 pounds; (aéronef admissible)

revenue miles

revenue miles means miles flown by an aircraft in respect of which consideration is received for the carriage of passengers or cargo by the carrier operating the aircraft; (milles payants)

year

year means a calendar year. (année)

Remission

3 Remission is hereby granted to an eligible carrier of a portion, determined in accordance with section 5, of the customs duties paid or payable under the Customs Tariff in respect of aircraft parts and equipment that, on or after January 1, 1975, are

  • (a) purchased in Canada by the carrier, or

  • (b) imported into Canada by the carrier

for use in qualifying aircraft used to provide commercial air service.

  • SI/88-18, s. 2(E)

4 Remission is hereby granted to an eligible carrier of a portion, determined in accordance with section 5, of the customs duties, sales tax and excise tax paid or payable under the Customs Tariff and the Excise Tax Act in respect of materials and commissary and passenger convenience items that, on or after January 1, 1975, are

  • (a) purchased in Canada by the carrier, or

  • (b) imported into Canada by the carrier

for use in qualifying aircraft used to provide commercial air service.

  • SI/88-18, s. 2(E)

5 The portion of the duty and taxes referred to in section 3 or 4 is that percentage of the duty and taxes equal to the international usage percentage of the fleet of the eligible carrier during the year in which the carrier purchased the goods or imported the goods into Canada.

Conditions

6 Remission is granted pursuant to section 3 or 4 on condition that

  • (a) an application is made by the eligible carrier, in a form satisfactory to the Deputy Minister of National Revenue for Customs and Excise, not later than four years after the end of the year in which the carrier purchased the goods or imported the goods into Canada; and

  • (b) the application required pursuant to paragraph (a) contains a declaration whereby the eligible carrier certifies that the goods for which remission is being claimed were

    • (i) purchased in Canada by the carrier, or

    • (ii) imported into Canada by the carrier

    for use in qualifying aircraft used to provide commercial air service.

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