Budget Implementation Act, 2005 (S.C. 2005, c. 30)

Assented to 2005-06-29

Marginal note:R.S., c. 2 (5th Supp.)

Income Tax Application Rules

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)
  •  (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.