Air Travellers Security Charge Act (S.C. 2002, c. 9, s. 5)

Returns and Payments of Charges and Other Amounts

Marginal note:Registration

• 17 (1) Every designated air carrier that is required to collect a charge shall register with the Minister in the prescribed form and manner before the end of the first fiscal month in which the carrier collects or is required to collect charges.

• Marginal note:Returns and payments

  (2) Every designated air carrier that is registered or is required to register shall, not later than the last day of the first month after each reporting period of the carrier,

  • (a) file a return with the Minister, in the prescribed form and manner containing all prescribed information, for that reporting period;

  • (b) calculate, in the return, the total of

    • (i) all charges required to be collected by the carrier during that reporting period other than such a charge that was collected by the carrier before that reporting period,

    • (ii) all amounts each of which is a charge collected by the carrier during that reporting period at a time before the charge became payable under subsection 11(2) if the time at which the charge becomes so payable is after the end of that reporting period, and

    • (iii) all other amounts collected as or on account of charges by the carrier during that reporting period that were not included in a calculation under subparagraph (i) or (ii) for a previous reporting period; and

  • (c) pay an amount equal to that total to the Receiver General.

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:Definition of electronic payment

• 20 (1) In this section, electronic payment means any payment to the Receiver General that is made through electronic services offered by a person described in any of paragraphs (2)(a) to (d) or by any electronic means specified by the Minister.

• Marginal note:Electronic payment

  (2) Every person that is required under this Act to pay an amount to the Receiver General shall, if the amount is $10,000 or more, make the payment by way of electronic payment, unless the person cannot reasonably pay the amount in that manner, to the account of the Receiver General at or through

  • (a) a bank;

  • (b) a credit union;

  • (c) a corporation that is 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 that is 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.

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.

Marginal note:Meaning of “electronic filing”

• 23 (1) For the purposes of this section, electronic filing means using electronic media in a manner specified in writing by the Minister.

• Marginal note:Electronic filing of return

  (2) A designated air carrier that is required to file with the Minister a return under this Act, and that meets the criteria specified in writing by the Minister for the purposes of this section, may file the return by way of electronic filing.

• Marginal note:Deemed filing

  (3) For the purposes of this Act, if a designated air carrier files a return by way of electronic filing, the return is deemed to be a return in the prescribed form filed with the Minister on the day the Minister acknowledges acceptance of it.

Marginal note:Execution of returns, etc.

24 A return (other than a return filed by way of electronic filing under section 23) or other document made under this Act by a person that is not an individual shall be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person. If the person is a corporation or an association or organization that has duly elected or appointed officers, the president, vice-president, secretary and treasurer, or other equivalent officers, of the corporation, association or organization, are deemed to be so duly authorized.

Marginal note:Extension of time

• 25 (1) The Minister may at any time extend, in writing, the time for filing a return or providing information under this Act.

• Marginal note:Effect of extension

  (2) If the Minister extends the time within which a person shall file a return or provide information under subsection (1),

  • (a) the return shall be filed, or the information shall be provided, within the time so extended;

  • (b) any amount payable that the person is required to report in the return shall be paid within the time so extended;

  • (c) any interest payable under section 27 on the amount referred to in paragraph (b) shall be calculated as though the amount were required to be paid on the day on which the extended time expires; and

  • (d) any penalty payable under section 53 in respect of the return shall be calculated as though the return were required to be filed on the day on which the extended time expires.

  • 2002, c. 9, s. 5 “25”
  • 2006, c. 4, s. 100

Marginal note:Demand for return

26 The Minister may, on demand sent by the Minister, require a designated air carrier to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand.

Interest

Marginal note:Compound interest on amounts not paid when required

• 27 (1) If a person fails to pay an amount to the Receiver General as and when required under this Act, the person shall pay to the Receiver General interest on the amount. The interest shall be compounded daily at the prescribed rate and computed for the period that begins on the first day after the day on or before which the amount was required to be paid and that ends on the day the amount is paid.

• Marginal note:Payment of interest that is compounded

  (2) For the purposes of subsection (1), interest that is compounded on a particular day on an unpaid amount of a person is deemed to be required to be paid by the person to the Receiver General at the end of the particular day, and, if the person has not paid the interest so computed by the end of the day after the particular day, the interest shall be added to the unpaid amount at the end of the particular day.

• Marginal note:Payment before specified date

  (3) If the Minister has served a demand that a person pay on or before a specified date all amounts payable by the person under this Act on the date of the demand, and the person pays the amount demanded on or before the specified date, the Minister shall waive any interest that would otherwise apply in respect of the amount demanded for the period beginning on the first day following the date of the demand and ending on the day of payment.

Marginal note:Compound interest on amounts owed by Her Majesty

28 Interest shall be compounded daily at the prescribed rate on amounts owed by Her Majesty to a person and computed for the period beginning on the first day after the day on which the amount is required to be paid by Her Majesty and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty.

Marginal note:Application of interest provisions if Act amended

29 For greater certainty, if a provision of an Act amends this Act and provides that the amendment comes into force on, or applies as of, a particular day that is before the day on which the provision is assented to, the provisions of this Act that relate to the calculation and payment of interest apply in respect of the amendment as though the provision had been assented to on the particular day.

Marginal note:Waiving or reducing interest

• 30 (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or reduce any interest payable by the person under this Act on an amount that is required to be paid by the person under this Act in respect of the reporting period.

• Marginal note:Interest where amounts waived or reduced

  (2) If a person has paid an amount of interest and the Minister has waived or reduced under subsection (1) any portion of the amount, the Minister shall pay interest at the prescribed rate on an amount equal to the portion of the amount that was waived or reduced beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the portion is refunded to the person.

Administrative Charge under the Financial Administration Act

Marginal note:Dishonoured instruments

30.1 For the purposes of this Act and section 155.1 of the Financial Administration Act, any charge that becomes payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that becomes payable by the person at that time under this Act. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid.

Refunds

Marginal note:Statutory recovery rights

31 Except as specifically provided under this Act or the Financial Administration Act, no person has a right to recover any money paid to Her Majesty as or on account of, or that has been taken into account by Her Majesty as, an amount payable under this Act.

Marginal note:Refund of charge if service not provided

• 32 (1) A designated air carrier may refund or credit an amount to a person if

  • (a) the carrier collected the amount from the person as or on account of a charge in respect of an air transportation service acquired by the person;

  • (b) the person was required by this Act to pay a charge in respect of the service; and

  • (c) the service

    • (i) was not used by any person before all rights to be provided the transportation by air included in the service expired, or

    • (ii) was used only partially before all rights to be provided the transportation by air included in the service expired if the part that was used would not, by itself, be subject to a charge.

• Marginal note:Refund of charge collected in error

  (2) A designated air carrier that has collected from a person an amount as or on account of a charge in excess of the charge that was collectible by the carrier from the person may refund or credit the excess to that person.

• Marginal note:Issuance of document evidencing refund

  (3) A designated air carrier that refunds or credits an amount to a person in accordance with subsection (1) or (2) within two years after the day the amount was collected shall, within a reasonable time, issue to the person a document containing information specified by the Minister.

• Marginal note:Deduction of refund

  (4) A designated air carrier that has refunded or credited an amount under subsection (1) or (2) within two years after the day the amount was collected and that has issued to a person a document in accordance with subsection (3) may deduct the amount of the refund or credit from the amount payable by the carrier under subsection 17(2) for the reporting period of the carrier in which the document is issued to the person, to the extent that the amount of the charge has been included by the carrier in determining the amount payable by the carrier under subsection 17(2) for the reporting period or a preceding reporting period of the carrier.

Marginal note:Payment in error

• 33 (1) The Minister may pay a refund to a person

  • (a) if the person paid an amount in excess of the amount that was payable by that person under this Act; or

  • (b) if the person has paid to a designated air carrier an amount as or on account of a charge

    • (i) in respect of an air transportation service that was not used by any person before all rights to be provided the transportation by air included in the service expired, or

    • (ii) in respect of an air transportation service that was used only partially before all rights to be provided the transportation by air included in the service expired if the part that was used would not, by itself, be subject to a charge.

• Marginal note:Amount of refund

  (2) The amount of a refund payable by the Minister is, if paragraph (1)(a) applies, the amount of the excess referred to in that paragraph and, if paragraph (1)(b) applies, the amount paid as or on account of the charge.

• Marginal note:Restriction

  (3) A refund under this section in respect of an amount shall not be paid to a person to the extent that

  • (a) the amount was taken into account as an amount required to be paid by the person in respect of one of their reporting periods and the Minister has assessed the person for the period under section 39; or

  • (b) the amount was an amount assessed under section 39.

• Marginal note:Application for refund

  (4) A refund of an amount shall not be paid to a person unless the person files with the Minister an application for the refund in the prescribed form and manner within two years after the person paid the amount.