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``Commission
er'' « commissaire »
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``Commissioner'' means the Commissioner of
Customs and Revenue appointed under
section 25 of the Canada Customs and
Revenue Agency Act.
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``continental
zone'' « zone continentale »
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``continental zone'' means
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``continuous
journey'' « voyage continu »
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``continuous journey'' means a journey of an
individual
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``data'' « données »
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``data'' means representations, in any form, of
information or concepts.
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``designated
air carrier'' « transporteur aérien autorisé »
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``designated air carrier'' means an air carrier
that is authorized by the Canadian
Transportation Agency under Part II of the
Canada Transportation Act to operate a
domestic service or an international
service, but does not include an air carrier
that provides services that include only
emplanements that are described in
paragraph (c) or (d) of the definition
``chargeable emplanement''.
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``fiscal
month'' « mois d'exercice »
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``fiscal month'' means a fiscal month as
determined under section 16.
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``Her
Majesty'' « Sa Majesté »
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``Her Majesty'' means Her Majesty in right of
Canada.
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``judge'' « juge »
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``judge'', in respect of any matter, means a
judge of a superior court having jurisdiction
in the province in which the matter arises or
a judge of the Federal Court.
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``listed
airport'' « aéroport désigné »
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``listed airport'' means an airport listed in the
schedule and a prescribed airport.
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``Minister'' « ministre »
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``Minister'' means the Minister of National
Revenue.
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``month'' « mois »
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``month'' means a period beginning on a
particular day in a calendar month and
ending on
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``person'' « personne »
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``person'' means an individual, partnership,
corporation, trust or estate, or a body that is
a society, union, club, association,
commission or other organization of any
kind whatever.
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``prescribed''
Version
anglaise
seulement
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``prescribed'' means
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``record'' « registre »
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``record'' means any material on which data
are recorded or marked and which is
capable of being read or understood by a
person or a computer system or other
device.
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``secured
creditor'' « créancier garanti »
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``secured creditor'' means
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``security
interest'' « garantie »
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``security interest'' means, for the purposes of
the definition ``secured creditor'', section
15 and subsection 75(3), any interest in
property that secures payment or
performance of an obligation and includes
an interest created by or arising out of a
debenture, mortgage, hypothec, lien,
pledge, charge, deemed or actual trust,
assignment or encumbrance of any kind
whatever, however or whenever arising,
created, deemed to arise or otherwise
provided for.
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``stopover'' « escale »
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``stopover'' means the disembarkation of an
individual from an aircraft other than a
disembarkation
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``Tax Court'' « Cour de l'impôt »
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``Tax Court'' means the Tax Court of Canada.
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Meaning of
``administrati
on or
enforcement
of this Act''
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3. 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.
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Deemed
issuance of
ticket
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4. 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.
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Separate
journeys
deemed
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5. 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
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APPLICATION |
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Binding on
Her Majesty
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6. This Act is binding on Her Majesty in
right of Canada or a province.
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Application to
air
transportation
services
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7. This Act applies in respect of
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ADMINISTRATION AND OFFICERS |
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Minister's
duty
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8. 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.
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Officers and
employees
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9. (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.
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Delegation of
powers
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(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.
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Administratio
n of oaths
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10. 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.
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CHARGE PAYABLE |
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Charge
payable
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11. (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.
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When charge
payable
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(2) The charge in respect of the air
transportation service is payable
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Amount of
charge if
service
acquired in
Canada
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12. (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
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Amount of
charge if
service
acquired
outside
Canada
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(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
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Prescribed
amount of
charge
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(3) The amount of the charge in respect of
a prescribed air transportation service is the
lesser of
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Air
transportation
service
deemed to be
acquired in
Canada
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13. (1) An air transportation service that is
acquired outside Canada is deemed to have
been acquired in Canada and not outside
Canada if any consideration for the service is
paid
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