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(b) by delivery of an amount to an agency
located within Canada for transmission to a
ticket office, travel agency, air carrier or
any representative of any of them located
outside Canada; or
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(c) by any other arrangement with a person
outside Canada for the benefit or
convenience of a person who is resident in
Canada.
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| Charter flights
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(2) If an air transportation service that
begins in Canada is acquired outside Canada
by a person in the course of a charter
operation, the service is deemed to have been
acquired in Canada and not outside Canada.
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| Duty of
designated air
carrier to
collect charge
|
14. (1) Subject to subsections (2) and (3),
every designated air carrier from whom all or
part of an air transportation service is acquired
by a person who is required by this Act to pay
a charge in respect of that service shall, as an
agent of Her Majesty, collect the charge not
later than the time the charge becomes
payable by the person.
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| Multiple
carriers -
service
acquired in
Canada
|
(2) If an air transportation service acquired
in Canada is comprised of transportation of an
individual by air by two or more designated air
carriers, any charge that is payable in respect
of the service shall be collected
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(a) if all of the tickets for the service are
issued by a designated air carrier, by that
carrier; or
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(b) in any other case, by the designated air
carrier operating the aircraft on which the
individual first makes a chargeable
emplanement.
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| Issuing carrier
deemed to be
supplier of
service
|
(3) If a ticket for an air transportation
service acquired in Canada is issued to a
person by a designated air carrier that does not
provide any part of the air transportation
service, the air transportation service is
deemed to have been acquired by the person
from that designated air carrier.
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| Multiple
carriers -
service
acquired
outside
Canada
|
(4) If an air transportation service acquired
outside Canada is comprised of transportation
of an individual by air by two or more
designated air carriers, any charge that is
payable in respect of the service shall be
collected by the designated air carrier
operating the first aircraft that transports the
individual to a destination outside Canada and
on which the individual makes a chargeable
emplanement included in the service.
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| Joint and
several or
solidary
liability
|
(5) If a designated air carrier issues a ticket
and accepts consideration on behalf of another
designated air carrier for an air transportation
service acquired outside Canada in respect of
which the other carrier is required to collect a
charge, those carriers are jointly and severally
or solidarily liable for all obligations under
this Act arising from, or as a consequence of,
the acquisition of the service or any failure to
collect or pay the charge.
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| Trust for
amounts
collected
|
15. (1) Every person who collects an
amount as or on account of a charge is deemed,
for all purposes and despite any security
interest (other than a prescribed security
interest) in the amount, to hold the amount in
trust for Her Majesty, separate and apart from
the property of the person and from property
held by any secured creditor of the person that,
but for a security interest, would be property
of the person, until the amount is paid to the
Receiver General or withdrawn under
subsection (3).
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| Amounts
collected
before
bankruptcy
|
(2) Subsection (1) does not apply, at or after
the time a person becomes a bankrupt (within
the meaning of the Bankruptcy and Insolvency
Act), to any amounts that, before that time,
were collected or became collectible by the
person as or on account of a charge.
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| Withdrawal
from trust
|
(3) A person who holds amounts in trust by
reason of subsection (1) may withdraw from
the amounts any amount refunded by the
person under section 32.
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| Extension of
trust
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(4) Despite any other provision of this Act,
any other enactment of Canada (except the
Bankruptcy and Insolvency Act), any
enactment of a province or any other law, if at
any time an amount deemed by subsection (1)
to be held by a person in trust for Her Majesty
is not remitted to the Receiver General or
withdrawn in the manner and at the time
provided under this Part, property of the
person and property held by any secured
creditor of the person that, but for a security
interest, would be property of the person,
equal in value to the amount so deemed to be
held in trust, is deemed
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(a) to be held, from the time the amount was
collected by the person, in trust for Her
Majesty, separate and apart from the
property of the person, whether or not the
property is subject to a security interest, and
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(b) to form no part of the estate or property
of the person from the time the amount was
collected, whether or not the property has in
fact been kept separate and apart from the
estate or property of the person and whether
or not the property is subject to a security
interest
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and is property beneficially owned by Her
Majesty despite any security interest in the
property or in the proceeds thereof, and the
proceeds of the property shall be paid to the
Receiver General in priority to all security
interests.
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| Determination
of fiscal
months
|
16. The fiscal months of a designated air
carrier shall be determined in accordance with
the following rules:
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(a) if fiscal months of the carrier have been
determined under subsection 243(2) or (4)
of the Excise Tax Act for the purposes of Part
IX of that Act, each of those fiscal months
is a fiscal month of the carrier for the
purposes of this Act;
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(b) if fiscal months of the carrier have not
been determined under subsection 243(2) or
(4) of the Excise Tax Act for the purposes of
Part IX of that Act, the carrier may choose,
at the time of registration under section 17,
as their fiscal months for the purposes of
this Act, fiscal months that meet the
requirements set out in subsection 243(2) of
the Excise Tax Act; and
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(c) if paragraph (a) does not apply and the
carrier has not chosen their fiscal months
under paragraph (b), each calendar month is
a fiscal month of the carrier for the purposes
of this Act.
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| Registration
|
17. (1) Every designated air carrier that is
required to collect a charge shall register with
the Minister in the prescribed form and
manner before the end of the first fiscal month
in which the carrier collects or is required to
collect charges.
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| Returns and
payments
|
(2) Every designated air carrier that is
registered or is required to register shall, not
later than the last day of the first month after
each fiscal month of the carrier,
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(a) file a return with the Minister, in the
prescribed form and manner containing all
prescribed information, for that fiscal
month;
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(b) calculate, in the return, the total of
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(i) all charges required to be collected by
the carrier during that fiscal month other
than such a charge that was collected by
the carrier before that fiscal month,
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(ii) all amounts each of which is a charge
collected by the carrier during that fiscal
month at a time before the charge became
payable under subsection 11(2) if the
time at which the charge becomes so
payable is after the end of that fiscal
month, and
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(iii) all other amounts collected as or on
account of charges by the carrier during
that fiscal month that were not included
in a calculation under subparagraph (i) or
(ii) for a previous fiscal month; and
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(c) pay an amount equal to that total to the
Receiver General.
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| Amount
collected as
charge by
person not
required to
collect
|
18. Every person who collects an amount as
or on account of a charge and who is not
required to pay it to the Receiver General
under subsection 17(2) shall, without delay,
pay that amount to the Receiver General and
report the matter to the Minister in the
prescribed form and manner.
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| Set-off of
refunds
|
19. If, at any time, a designated air carrier
files a return under section 17 in which the
carrier reports an amount that is required to be
paid under this Act by it and the carrier claims
a refund payable to it under this Act at that
time, in the return or in another return, or in a
separate application filed under this Act with
the return, the carrier is deemed to have paid
at that time, and the Minister is deemed to
have refunded at that time, an amount equal to
the lesser of the amount required to be paid
and the amount of the refund.
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| Large
payments
|
20. Every person who is required under this
Act to pay an amount to the Receiver General
shall, if the amount is $50,000 or more, make
the payment to the account of the Receiver
General at
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(c) a corporation authorized under the laws
of Canada or a province to carry on the
business of offering its services as a trustee
to the public; or
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(d) a corporation authorized under the laws
of Canada or a province to accept deposits
from the public and that carries on the
business of lending money on the security
of real property or immovables or investing
in mortgages on real property or hypothecs
on immovables.
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| Small
amounts
owing
|
21. (1) If, at any time, the total of all unpaid
amounts owing by a designated air carrier to
the Receiver General under this Act does not
exceed $2.00, the amount owing by the carrier
is deemed to be nil.
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| Small
amounts
payable
|
(2) If, at any time, the total of all amounts
payable by the Minister to a designated air
carrier under this Act does not exceed $2.00,
the Minister is not required to pay any of the
amounts payable. The Minister may apply
those amounts against a liability of the carrier.
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| Authority for
separate
returns
|
22. (1) A designated air carrier that engages
in one or more activities in separate branches
or divisions may file an application, in the
prescribed form and manner, with the Minister
for authority to file separate returns and
applications for refunds under this Act in
respect of a branch or division specified in the
application.
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| Authorization
by Minister
|
(2) On receipt of the application, the
Minister may, in writing, authorize the
designated air carrier to file separate returns
and applications for refunds in relation to the
specified branch or division, subject to any
conditions that the Minister may at any time
impose, if the Minister is satisfied that
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(a) the branch or division can be separately
identified by reference to the location of the
branch or division or the nature of the
activities engaged in by it; and
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(b) separate records, books of account and
accounting systems are maintained in
respect of the branch or division.
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| Revocation of
authorization
|
(3) The Minister may revoke an
authorization if
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(a) the designated air carrier, in writing,
requests the Minister to revoke the
authorization;
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(b) the designated air carrier fails to comply
with any condition imposed in respect of the
authorization or any provision of this Act;
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(c) the Minister is no longer satisfied that
the requirements of subsection (2) in
respect of the designated air carrier are met;
or
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(d) the Minister considers that the
authorization is no longer required.
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| Notice of
revocation
|
(4) If the Minister revokes an authorization,
the Minister shall send a notice in writing of
the revocation to the designated air carrier and
shall specify in the notice the effective date of
the revocation.
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| Meaning of
``electronic
filing''
|
23. (1) For the purposes of this section,
``electronic filing'' means using electronic
media in a manner specified in writing by the
Minister.
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| Electronic
filing of
return
|
(2) A designated air carrier that is required
to file with the Minister a return under this
Act, and that meets the criteria specified in
writing by the Minister for the purposes of this
section, may file the return by way of
electronic filing.
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| Deemed filing
|
(3) For the purposes of this Act, if a
designated air carrier files a return by way of
electronic filing, the return is deemed to be a
return in the prescribed form filed with the
Minister on the day the Minister
acknowledges acceptance of it.
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| Execution of
returns, etc.
|
24. A return (other than a return filed by
way of electronic filing under section 23) or
other document made under this Act by a
person that is not an individual shall be signed
on behalf of the person by an individual duly
authorized to do so by the person or the
governing body of the person. If the person is
a corporation or an association or organization
that has duly elected or appointed officers, the
president, vice-president, secretary and
treasurer, or other equivalent officers, of the
corporation, association or organization, are
deemed to be so duly authorized.
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| Extension of
time
|
25. The Minister may at any time extend, in
writing, the time for filing a return or
providing information under this Act.
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| Demand for
return
|
26. The Minister may, by a demand served
personally or by registered or certified mail,
require a designated air carrier to file, within
any reasonable time that may be stipulated in
the demand, a return under this Act for any
period that may be designated in the demand.
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| Compound
interest on
amounts not
paid when
required
|
27. (1) If a person fails to pay an amount,
other than an amount of penalty under
subsection 53(1), to the Receiver General as
and when required under this Act, the person
shall pay to the Receiver General interest on
the amount. The interest shall be compounded
daily at the prescribed rate and computed for
the period that begins on the first day after the
day on or before which the amount was
required to be paid and that ends on the day the
amount is paid.
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| Payment of
interest that is
compounded
|
(2) For the purposes of subsection (1),
interest that is compounded on a particular day
on an unpaid amount of a person is deemed to
be required to be paid by the person to the
Receiver General at the end of the particular
day, and, if the person has not paid the interest
so computed by the end of the day after the
particular day, the interest shall be added to
the unpaid amount at the end of the particular
day.
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| Compound
interest on
amounts owed
by Her
Majesty
|
28. 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.
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| Application of
interest
provisions if
Act amended
|
29. 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.
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| Waiving or
reducing
interest
|
30. The Minister may at any time waive or
reduce any interest payable by a person under
this Act.
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