Hyperlawhypertext legal database Certain Flights Charge and Tax Remission Order current to 2019-06-21

SI-2015-15 Certain Flights Charge and Tax Remission Order

Current to 2019-06-21 · last amended 2015-02-19

Contents
Provision

His Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Minister of Finance, pursuant to subsection 23(2) a of the Financial Administration Act b, makes the annexed Certain Flights Charge and Tax Remission Order. S.C. 1991, c. 24, s. 7(2) R.S., c. F-11

Interpretation

s. 1
s. 1(1)

The following definitions apply in this Order.

s. 1(1), definition “qualified flight”

qualified flight means a flight that was provided by Air Canada on June 10, 2014 for no consideration solely to travellers who were attending a Royal Canadian Mounted Police regimental funeral in Moncton on that day if the flight was taking place either

s. 1(1), definition “qualified flight”, para (a)

from Ottawa (Macdonald-Cartier International) or Toronto (Lester B. Pearson International) to Moncton; or

s. 1(1), definition “qualified flight”, para (b)

from Moncton to Ottawa (Macdonald-Cartier International) or Toronto (Lester B. Pearson International). (vol admissible)

s. 1(1), definition “traveller”

traveller means an individual who, on June 10, 2014,

s. 1(1), definition “traveller”, para (a)

was a member of the Royal Canadian Mounted Police, as defined in subsection 2(1) of the Royal Canadian Mounted Police Act;

s. 1(1), definition “traveller”, para (b)

was a civilian employee of the Royal Canadian Mounted Police referred to in section 10 of the Royal Canadian Mounted Police Act; or

s. 1(1), definition “traveller”, para (c)

if neither paragraph (a) nor (b) applies, was otherwise working in the core public administration, as defined in subsection 11(1) of the Financial Administration Act. (passager)

s. 1(2)

Unless the context otherwise requires, words and expressions used in this Order have the same meaning as in the Air Travellers Security Charge Act.

Remission

s. 2

Remission is granted of the charge imposed under section 11 of the Air Travellers Security Charge Act in respect of an air transportation service that included a chargeable emplanement of a traveller in a qualified flight.

s. 3

Remission is granted of any tax imposed under section 165 of the Excise Tax Act in respect of the charge referred to in section 2.

s. 4

Remission is granted of interest and penalties paid or payable on any amount for which remission is granted under section 2 or 3.

Conditions

s. 5

Remission is granted only to the extent to which the amount remitted has not otherwise been rebated, remitted, credited or refunded to any person under the Financial Administration Act or any other Act of Parliament.

s. 6

If the charge referred to in section 2, or the tax referred to in section 3, was paid by the person acquiring the air transportation service, or was remitted by Air Canada to the Receiver General, remission is granted on the condition that

s. 6(a)

a claim for remission is made in writing to the Minister of National Revenue not later than one year after the day on which this Order is made; and

s. 6(b)

the person making the claim for remission provides the Minister of National Revenue with evidence or information that demonstrates that the charge or the tax has been paid or remitted by that person.