Air Travellers Security Charge Act

Marginal note:Amount of charge if service acquired in Canada

• 12 (1) Subject to subsection (3), if an air transportation service is acquired in Canada, the amount of the charge in respect of the service is

  • (a) $9.46 for each chargeable emplanement included in the service, to a maximum of $18.92, if

    • (i) the service does not include transportation to a destination outside Canada, and

    • (ii) tax under subsection 165(1) of the Excise Tax Act is required to be paid in respect of the service;

  • (b) $9.94 for each chargeable emplanement included in the service, to a maximum of $19.87, if

    • (i) the service does not include transportation to a destination outside Canada, and

    • (ii) tax under subsection 165(1) of the Excise Tax Act is not required to be paid in respect of the service;

  • (c) $16.08 for each chargeable emplanement included in the service, to a maximum of $32.16, if

    • (i) the service includes transportation to a destination outside Canada and does not include transportation to a destination outside the continental zone, and

    • (ii) tax under subsection 165(1) of the Excise Tax Act is required to be paid in respect of the service;

  • (d) $16.89 for each chargeable emplanement included in the service, to a maximum of $33.77, if

    • (i) the service includes transportation to a destination outside Canada and does not include transportation to a destination outside the continental zone, and

    • (ii) tax under subsection 165(1) of the Excise Tax Act is not required to be paid in respect of the service; or

  • (e) $34.42, if the service includes transportation to a destination outside the continental zone.

• Marginal note:Amount of charge if service acquired outside Canada

  (2) Subject to subsection (3), if an air transportation service is acquired outside Canada, the amount of the charge in respect of the service is

  • (a) $16.08 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 $32.16, if

    • (i) the service does not include transportation to a destination outside the continental zone, and

    • (ii) tax under subsection 165(1) of the Excise Tax Act is required to be paid in respect of the service;

  • (b) $16.89 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 $33.77, if

    • (i) the service does not include transportation to a destination outside the continental zone, and

    • (ii) tax under subsection 165(1) of the Excise Tax Act is not required to be paid in respect of the service; or

  • (c) $34.42, if the service includes transportation to a destination outside the continental zone.

• Marginal note:Prescribed amount of charge

  (3) The amount of the charge in respect of a prescribed air transportation service is the lesser of

  • (a) the amount that is determined in respect of the service under subsection (1) or (2), as the case may be, and

  • (b) the amount that is prescribed, or determined in accordance with prescribed rules, in respect of the service.