Budget Implementation Act, 2005 (S.C. 2005, c. 30)
Full Document:
Assented to 2005-06-29
Marginal note:R.S., c. 2 (5th Supp.)
Income Tax Application Rules
19. (1) Section 65 of the Income Tax Application Rules is repealed.
(2) Subsection (1) applies to months that end after 2004.
PART 2
AMENDMENTS IN RESPECT OF THE AIR TRAVELLERS SECURITY CHARGE
Marginal note:2002, c. 9, s. 5
Air Travellers Security Charge Act
Marginal note:2003, c. 15, s. 44(1)
20. (1) The portion of paragraph 12(1)(a) of the Air Travellers Security Charge Act before subparagraph (i) is replaced by the following:
(a) $4.67 for each chargeable emplanement included in the service, to a maximum of $9.35, if
Marginal note:2003, c. 15, s. 44(1)
(2) The portion of paragraph 12(1)(b) of the Act before subparagraph (i) is replaced by the following:
(b) $5.00 for each chargeable emplanement included in the service, to a maximum of $10.00, if
Marginal note:2003, c. 15, s. 44(1)
(3) The portion of paragraph 12(1)(c) of the Act before subparagraph (i) is replaced by the following:
(c) $7.94 for each chargeable emplanement included in the service, to a maximum of $15.89, if
Marginal note:2003, c. 15, s. 44(1)
(4) The portion of paragraph 12(1)(d) of the Act before subparagraph (i) is replaced by the following:
(d) $8.50 for each chargeable emplanement included in the service, to a maximum of $17.00, if
Marginal note:2003, c. 15, s. 44(1)
(5) Paragraph 12(1)(e) of the Act is replaced by the following:
(e) $17.00, if the service includes transportation to a destination outside the continental zone.
(6) The portion of paragraph 12(2)(a) of the Act before subparagraph (i) is replaced by the following:
(a) $7.94 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 $15.89, if
(7) The portion of paragraph 12(2)(b) of the Act before subparagraph (i) is replaced by the following:
(b) $8.50 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 $17.00, if
(8) Paragraph 12(2)(c) of the Act is replaced by the following:
(c) $17.00, if the service includes transportation to a destination outside the continental zone.
(9) Subsections (1) to (8) apply in respect of any air transportation service that includes a chargeable emplanement on or after March 1, 2005 and for which any consideration is paid or becomes payable on or after that day.
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