Marginal note: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.
Marginal note: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.
Marginal note: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
(a) a bank;
(b) a credit union;
(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
(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.
Marginal note: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.
Marginal note: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 may apply those amounts against any amount owing, at that time, by the carrier to Her Majesty. However, if the carrier, at that time, does not owe any amount to Her Majesty, those amounts payable are deemed to be nil.
- 2002, c. 9, s. 5 “21”;
- 2006, c. 4, s. 99.
Marginal note: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.
Marginal note: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
(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
(b) separate records, books of account and accounting systems are maintained in respect of the branch or division.
Marginal note:Revocation of authorization
(3) The Minister may revoke an authorization if
(a) the designated air carrier, in writing, requests the Minister to revoke the authorization;
(b) the designated air carrier fails to comply with any condition imposed in respect of the authorization or any provision of this Act;
(c) the Minister is no longer satisfied that the requirements of subsection (2) in respect of the designated air carrier are met; or
(d) the Minister considers that the authorization is no longer required.
Marginal note: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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