Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

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

Full Document:  

Act current to 2020-09-09 and last amended on 2020-07-01. Previous Versions

PART IIAir Transportation Tax (continued)

Tax Imposed (continued)

Marginal note:Amount of tax

  •  (1) Subject to subsection (2), the tax imposed under subsection 12(1) for transportation of a person by air shall be

    • (a) an amount that is the lesser of

      • (i) the amount of

        • (A) $30, if the amount paid or payable for transportation of the person by air is paid or payable after December 31, 1997 for transportation of the person by air that begins after February 28, 1998, or

        • (B) $55, in any other case, and

      • (ii) such amount as may, for the purposes of this subsection, be prescribed by order of the Governor in Council on the recommendation of the Minister of Transport; or

    • (b) fifty per cent of the amount provided in paragraph (a) when the person is a child under twelve years of age and is being transported at a fare reduced fifty per cent or more below the applicable fare.

  • Marginal note:Charter flights

    (2) Where the amount paid or payable in Canada for air transportation is for transportation by an aircraft that has been chartered for the purpose by one or more charterers, the tax imposed under subsection 12(1) on the amount paid or payable to a certified air carrier by each charterer shall be an amount that is the aggregate of

    • (a) the lesser of

      • (i) the amount of

        • (A) $30, if the amount paid or payable for the transportation of a person by air is paid or payable to a certified air carrier by the charterer after December 31, 1997 for transportation of the person by air that begins after February 28, 1998, or

        • (B) $55, in any other case, and

      • (ii) such amount as may, for the purposes of this subsection, be prescribed by order of the Governor in Council on the recommendation of the Minister of Transport,

      in respect of each emplanement, pursuant to the charter agreement of that charterer, on the aircraft by a person, other than a person described in paragraph (b); and

    • (b) fifty per cent of the amount provided in paragraph (a) in respect of each emplanement, pursuant to the charter agreement of that charterer, on the aircraft by a child who is under twelve years of age and is being transported at a fare reduced fifty per cent or more below the applicable fare.

  • Definition of emplanement

    (2.1) For the purposes of subsection (2), emplanement means an emplanement by a person at an airport in Canada on a specific flight that has as a destination an airport outside Canada and from which the person deplanes at an airport outside Canada.

  • Marginal note:Amount of tax

    (2.2) The tax imposed under subsection 12(2) for transportation of a person by air shall be

    • (a) where the first emplanement of the person occurs at an airport in Canada,

      • (i) an amount that is the lesser of

        • (A) the amount of

          • (I) $30, if the amount paid or payable for the transportation is paid or payable after December 31, 1997 and the first emplanement by the person, within the meaning of subsection (2.1), occurs after February 28, 1998, or

          • (II) $55, in any other case, and

        • (B) such amount as may, for the purposes of this paragraph, be prescribed by order of the Governor in Council on the recommendation of the Minister of Transport, or

      • (ii) 50% of the amount provided in subparagraph (i) where the person is a child under twelve years of age and is being transported at a fare reduced 50% or more below the applicable fare; and

    • (b) in any other case,

      • (i) an amount that is the lesser of

        • (A) the amount of

          • (I) $15, if the amount paid or payable for the transportation is paid or payable after December 31, 1997 and the first emplanement by the person, within the meaning of subsection (2.1), occurs after February 28, 1998, or

          • (II) $27.50, in any other case, and

        • (B) such amount as may, for the purposes of this paragraph, be prescribed by order of the Governor in Council on the recommendation of the Minister of Transport, or

      • (ii) 50% of the amount provided in subparagraph (i) where the person is a child under twelve years of age and is being transported at a fare reduced 50% or more below the applicable fare.

  • Marginal note:Non-application

    (3) Subsections 12(1) and (2) do not apply in respect of the transportation of a person by air at a fare ninety per cent or more below the applicable fare.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. E-15, s. 13
  • R.S., 1985, c. 15 (1st Supp.), s. 6, c. 12 (4th Supp.), s. 3
  • 1990, c. 45, s. 3
  • 1994, c. 29, s. 3
  • 1995, c. 36, s. 1
  • 1998, c. 21, s. 85

Marginal note:More than one amount payable

  •  (1) Notwithstanding sections 11 and 13 but subject to subsection 11(3) and subsection (2) of this section, where two or more amounts are paid or payable at the same time for transportation of a person by air on a continuous journey,

    • (a) the total of the taxes imposed on all such amounts under subsection 10(1) or (2), determined under subsection 11(1), shall not exceed the lesser of

      • (i) the amount that is

        • (A) the total of 4% of the aggregate of all such amounts and $3, if the amount paid or payable for the transportation is paid or payable after December 31, 1997 for transportation of the person by air that begins after February 28, 1998, or

        • (B) the total of 7% of the aggregate of all such amounts and $6, in any other case, and

      • (ii) the amount, if any, prescribed by order of the Governor in Council under paragraph 11(1)(b);

    • (b) the total of the taxes imposed on all such amounts under subsections 10(1) and 12(1), determined under subsections 11(1) and 13(1), as applicable, shall not exceed the amount determined under subsection 13(1) in respect of any such amount in respect of which that subsection applies; and

    • (c) the total of the taxes imposed on all such amounts under subsections 10(2) and 12(2), determined under subsections 11(1) and 13(2.2), as applicable, shall not exceed the largest amount determined under subsection 13(2.2) in respect of any such amount.

  • Marginal note:Restriction on reduction of tax

    (2) Subsection (1) does not apply to reduce any tax imposed under this Part in respect of transportation of a person by air unless the licensed air carrier or the carrier’s agent from whom the transportation is purchased records on each ticket issued at the same time the following information:

    • (a) ticket numbers, including air carrier codes, for all flights comprising the continuous journey; and

    • (b) flight numbers for all flights comprising the continuous journey.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 15 (1st Supp.), s. 7, c. 7 (2nd Supp.), s. 5, c. 12 (4th Supp.), s. 4
  • 1990, c. 45, s. 4
  • 1994, c. 29, s. 4
  • 1998, c. 21, s. 86

Marginal note:When and by whom tax payable

 The tax on each amount paid or payable in Canada for transportation of a person by air is payable

  • (a) at the time when the amount is so paid or becomes payable and in any case prior to the provision of the transportation; and

  • (b) by the person making the payment.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., c. E-13, s. 12
  • 1976-77, c. 15, s. 3

Marginal note:Employees of foreign country

 This Part does not apply in the case of any amount paid for transportation by air of a person described in section 2 of Part II of Schedule III.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., c. E-13, s. 13
 
Date modified: