Air Transportation Tax Regulations, 1992 (SOR/93-294)
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Regulations are current to 2023-05-17
Air Transportation Tax Regulations, 1992
Regulations Respecting the Air Transportation Tax
P.C. 1993-1204 1993-06-08
His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, the Minister of Transport and the Minister of Finance, pursuant to section 21Footnote * of the Excise Tax Act, is pleased hereby to revoke the Air Transportation Tax Regulations, C.R.C., c. 583, and to make the annexed Regulations respecting the air transportation tax, in substitution therefor.
Return to footnote *R.S., c. 28 (3rd Supp.), s. 289
1 These Regulations may be cited as the Air Transportation Tax Regulations, 1992.
2 In these Regulations,
Act means the Excise Tax Act; (Loi)
licence means an air transportation tax licence granted by the Minister under section 17 of the Act. (licence)
3 Every return that is required under section 20 of the Act to be made by a licensed air carrier shall be delivered or mailed to the Chief of Collections or the Chief of Compliance at the Regional Excise Office where the licence was issued.
Evidence of Payment of Tax
4 (1) Payment of the tax imposed on an amount paid or payable for the transportation of a person by air, made to a licensed air carrier or the agent of a licensed air carrier before the person emplanes at an airport in Canada, shall be indicated and identified as the Canadian tax on the ticket for air transportation.
(2) The ticket referred to in subsection (1) shall, at the time of a person’s emplanement at an airport in Canada for an international flight, be submitted to a person who is authorized by the emplaning air carrier to accept tickets for the transportation of persons by air and to allow emplanement for the purpose of the flights described in the tickets.
5 For the purposes of subsection 10(2) of the Act, evidence of the prepayment of tax imposed on an amount paid or payable for the transportation of a person by air that begins at a point in the taxation area and ends at a point in the taxation area shall be
(a) in the form of a ticket, boarding pass or sales invoice that indicates the prepayment; and
(b) submitted, at the time of emplanement in Canada, to a licensed air carrier or the agent of a licensed air carrier.
Exemption of Groups of Commercial Air Services
6 The transportation of a person by air is exempt from the operation of Part II of the Act on commercial air services provided by a certified air carrier on
(a) any rotary-wing aircraft; and
(b) any fixed-wing aircraft that has a maximum certificated take-off weight (MCTOW) of not more than 8 000 kg.
7 For the purposes of the tax imposed under section 10 of the Act, where the amount charged for transportation by air includes the transportation of persons and of goods, the amount charged for
(a) the transportation of persons shall be the amount charged for transportation by air less the amount that is attributed to the charge for the transportation of goods, other than goods that are the baggage or equipment of the persons being transported; and
(b) the transportation of goods shall be the amount charged for transportation by air attributable to the segment of the journey during which the goods are transported, multiplied by the percentage of passenger seats that are unoccupied during that segment.
Payment for Transportation
8 For the purposes of Part II of the Act, where an air carrier agrees to provide the transportation of a person by air on credit, the amount payable for the transportation is deemed to be paid or payable at the place where, and at the time when, the air carrier agrees to provide the service.
9 Where the transportation of a person by air is subject to an ad valorem air transportation tax imposed by the United States, the amount of the tax determined in accordance with subsection 11(1) of the Act in respect of an amount paid or payable outside Canada for the transportation is reduced to
(a) where the amount is paid or payable after December 31, 1997 for emplanements after February 28, 1998, the lesser of
(i) the total of $2 and 3 per cent of the amount paid or payable for the transportation, and
(ii) $15; or
(b) in any other case, the lesser of
(i) the total of $4 and 5 per cent of the amount paid or payable for the transportation, and
- SOR/94-420, s. 1
- SOR/95-205, s. 1
- SOR/97-564, s. 1
- Date modified: