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Bill C-49

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	(ii) on an aircraft referred to in subsection 56(1) of the Canada Transportation Act,
	(iii) in the course of a service listed in, or prescribed under, subsection 56(2) of the Canada Transportation Act, or
	(iv) in the course of an air ambulance service; or
	(d) the embarkation is made in prescribed circumstances.
``Commission er'' « commissaire »	``Commissioner'' means the Commissioner of Customs and Revenue appointed under section 25 of the Canada Customs and Revenue Agency Act.
``continental zone'' « zone continentale »	``continental zone'' means
	(a) Canada;
	(b) the United States (except Hawaii); and
	(c) the Islands of St. Pierre and Miquelon.
``continuous journey'' « voyage continu »	``continuous journey'' means a journey of an individual
	(a) for which one ticket is issued; or
	(b) for which two or more tickets are issued if
	(i) there is no stopover between any of the legs of the journey for which separate tickets are issued,
	(ii) all the tickets are issued by the same issuer or by two or more issuers through one agent acting on behalf of all such issuers, and
	(iii) evidence satisfactory to the Minister that there is no stopover between any of the legs of the journey for which separate tickets are issued is
	(A) maintained by the issuer or agent if the tickets are issued at the same time, or
	(B) submitted by the issuer or agent if the tickets are issued at different times.
``data'' « données »	``data'' means representations, in any form, of information or concepts.
``designated air carrier'' « transporteur aérien autorisé »	``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''.
``fiscal month'' « mois d'exercice »	``fiscal month'' means a fiscal month as determined under section 16.
``Her Majesty'' « Sa Majesté »	``Her Majesty'' means Her Majesty in right of Canada.
``judge'' « juge »	``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.
``listed airport'' « aéroport désigné »	``listed airport'' means an airport listed in the schedule and a prescribed airport.
``Minister'' « ministre »	``Minister'' means the Minister of National Revenue.
``month'' « mois »	``month'' means a period beginning on a particular day in a calendar month and ending on
	(a) the day immediately before the day in the next calendar month that has the same calendar number as the particular day; or
	(b) if the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month.
``person'' « personne »	``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.
``prescribed'' Version anglaise seulement	``prescribed'' means
	(a) in the case of a form or the manner of filing a form, authorized by the Minister;
	(b) in the case of the information to be given on or with a form, specified by the Minister; and
	(c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation.
``record'' « registre »	``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.
``secured creditor'' « créancier garanti »	``secured creditor'' means
	(a) a particular person who has a security interest in the property of another person; or
	(b) a person who acts for or on behalf of the particular person with respect to the security interest and includes
	(i) a trustee appointed under a trust deed relating to a security interest,
	(ii) a receiver or receiver-manager appointed by the particular person or appointed by a court on the application of the particular person,
	(iii) a sequestrator, or
	(iv) any other person performing a function similar to that of a person referred to in any of subparagraphs (i) to (iii).
``security interest'' « garantie »	``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.
``stopover'' « escale »	``stopover'' means the disembarkation of an individual from an aircraft other than a disembarkation
	(a) that is solely for the purpose of transferring to a connecting flight;
	(b) that is in the course of a direct flight if the individual reboards the aircraft to resume the flight; or
	(c) that results from the provision of emergency or ground services to an aircraft or its occupants.
``Tax Court'' « Cour de l'impôt »	``Tax Court'' means the Tax Court of Canada.
Meaning of ``administrati on or enforcement of this Act''	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.
Deemed issuance of ticket	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.
Separate journeys deemed	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
	(a) not to be a continuous journey; and
	(b) to be a series of separate continuous journeys each of which commences with the second and any subsequent chargeable emplanement from the particular listed airport.
	APPLICATION
Binding on Her Majesty	6. This Act is binding on Her Majesty in right of Canada or a province.
Application to air transportation services	7. This Act applies in respect of
	(a) the acquisition, on or before March 31, 2002, of an air transportation service for which any consideration is paid or becomes payable after March 31, 2002 and that includes a chargeable emplanement
	(i) made after March 31, 2002, if the service is acquired in Canada, or
	(ii) made after May 31, 2002, if the service is acquired outside Canada; and
	(b) the acquisition after March 31, 2002 of an air transportation service that includes a chargeable emplanement
	(i) made after March 31, 2002, if the service is acquired in Canada, or
	(ii) made after May 31, 2002, if the service is acquired outside Canada.
	ADMINISTRATION AND OFFICERS
Minister's duty	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.
Officers and employees	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.
Delegation of powers	(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.
Administratio n of oaths	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.
	CHARGE PAYABLE
Charge payable	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.
When charge payable	(2) The charge in respect of the air transportation service is payable
	(a) if any consideration is paid or payable for the service, at the time any consideration for the service is first paid or becomes payable;
	(b) if no consideration is paid or payable for the service, at the time a ticket is issued for the service; or
	(c) if no consideration is paid or payable for the service and no ticket is issued for the service, at the time of emplanement.
Amount of charge if service acquired in Canada	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
	(a) $11.22 for each chargeable emplanement included in the service, to a maximum of $22.43, if
	(i) the service does not include transportation to a destination outside the continental zone, and
	(ii) tax under subsection 165(1) of the Excise Tax Act is required to be paid in respect of the service;
	(b) $12.00 for each chargeable emplanement included in the service, to a maximum of $24.00, if
	(i) the service does not include transportation to a destination outside the continental zone, and
	(ii) tax under subsection 165(1) of the Excise Tax Act is not required to be paid in respect of the service; or
	(c) $24.00, if the service includes transportation to a destination outside the continental zone.
Amount of charge if service acquired outside Canada	(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
	(a) $11.22 for each chargeable emplanement by an individual on an aircraft used to transport the individual to a destination outside Canada but within the continental zone, to a maximum of $22.43, if
	(i) the service does not include transportation to a destination outside the continental zone, and
	(ii) tax under subsection 165(1) of the Excise Tax Act is required to be paid in respect of the service;
	(b) $12.00 for each chargeable emplanement by an individual on an aircraft used to transport the individual to a destination outside Canada but within the continental zone, to a maximum of $24.00, if
	(i) the service does not include transportation to a destination outside the continental zone, and
	(ii) tax under subsection 165(1) of the Excise Tax Act is not required to be paid in respect of the service; or
	(c) $24.00, if the service includes transportation to a destination outside the continental zone.
Prescribed amount of charge	(3) The amount of the charge in respect of a prescribed air transportation service is the lesser of
	(a) the amount that is determined in respect of the service under subsection (1) or (2), as the case may be, and
	(b) the amount that is prescribed, or determined in accordance with prescribed rules, in respect of the service.
Air transportation service deemed to be acquired in Canada	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
	(a) by transmission from within Canada to a place outside Canada, by mail or electronic means, of cash, a cheque, a money order, a credit or debit card payment or any similar means of payment, to a ticket office, travel agency or air carrier or any representative of any of them;
	(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
	(c) by any other arrangement with a person outside Canada for the benefit or convenience of a person who is resident in Canada.

Bill C-49

APPLICATION

ADMINISTRATION AND OFFICERS

CHARGE PAYABLE