Excise Tax Act (R.S.C., 1985, c. E-15)

Act current to 2013-04-29 and last amended on 2013-04-01. Previous Versions

PART II

AIR TRANSPORTATION TAX

Interpretation

Marginal note:Definitions

8. In this Part,

“air carrier”

« transporteur aérien »

“air carrier” means a person who provides transportation of a person by air;

“certified air carrier”

« transporteur aérien titulaire de certificat »

“certified air carrier” means

  • (a) an air carrier who is authorized by the Canadian Transportation Agency under Part II of the Canada Transportation Act to operate a domestic service or an international service, and

  • (b) an air carrier, other than an air carrier described in paragraph (a), who, personally or by agent, sells in Canada transportation of a person by air that is to be provided in whole or in part by an air carrier described in paragraph (a);

“emplanement”

« embarquement »

“emplanement” does not include an emplanement resulting from a landing of an aircraft made solely to obtain ground services for the aircraft;

“licensed air carrier”

« transporteur aérien titulaire de licence »

“licensed air carrier” means a certified air carrier to whom a licence has been granted under section 17;

“tax”

« taxe »

“tax” means the air transportation tax imposed under this Part;

“taxation area”

« zone de taxation »

“taxation area” means

  • (a) Canada,

  • (b) the United States (except Hawaii), and

  • (c) the Islands of St. Pierre and Miquelon.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 8;
  • R.S., 1985, c. 15 (1st Supp.), s. 2, c. 28 (3rd Supp.), s. 287;
  • 1996, c. 10, s. 225.

Her Majesty

Marginal note:Binding on Her Majesty

9. This Part is binding on Her Majesty in right of Canada or a province.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., c. E-13, s. 9.