SOR/95-20619954

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20196

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EXCISE TAX ACTAir Transportation Tax Order, 1995Order Prescribing Amounts for the Purposes of Subparagraph 11(1)(a)(ii) and Paragraphs 11(1)(b) and (2)(b) of the Excise Tax ActP.C.1995-667  19954

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His Excellency the Governor General in Council, on the recommendation of the Minister of Transport, pursuant to section 11* of the Excise Tax Act, is pleased hereby to revoke the Air Transportation Tax Order, 1994, made by Order in Council P.C. 1994-666 of April 28, 1994**, and to make the annexed Order prescribing amounts for the purposes of subparagraph 11(1)(a)(ii) and paragraphs 11(1)(b) and (2)(b) of the Excise Tax Act, in substitution therefor, effective May 1, 1995.*S.C. 1994, c. 29, s. 2**SOR/94-331, 1994 Canada Gazette Part II, p. 2076Short Title

1This Order may be cited as the Air Transportation Tax Order, 1995.

Interpretation

2In this Order, Act means the Excise Tax Act. (Loi)

Amounts Prescribed

3(1)The amount of air transportation tax imposed, levied and collected under subsection 10(1) of the Act, if the amount paid or payable for the transportation of a person by air that begins after February 28, 1998, is paid or payable after December 31, 1997, is(a)for the purposes of subparagraph 11(1)(a)(ii) of the Act,(i)for one segment of air travel without either intermediate stops or return to the point of departure, $1.50; and(ii)in all other circumstances, $3; and(b)for the purposes of paragraph 11(1)(b) of the Act,(i)if the person completes his or her own ticket and that ticket is restricted by the ticketing system of the air carrier to one segment of air travel without either intermediate stops or return to the point of departure, $15, and(ii)in all other circumstances, $30.(2)The amount of air transportation tax imposed, levied and collected under subsection 10(2) of the Act, if the amount paid or payable for the transportation of a person by air is paid or payable after December 31, 1997 and the emplanement occurs after February 28, 1998, is(a)for the purposes of subparagraph 11(1)(a)(ii) of the Act,(i)if the person completes his or her own ticket and that ticket is restricted by the ticketing system of the air carrier to one segment of air travel without either intermediate stops or return to the point of departure, $1.50, and(ii)in all other circumstances, $3;(b)for the purposes of paragraph 11(1)(b) of the Act,(i)if the person completes his or her own ticket and that ticket is restricted by the ticketing system of the air carrier to one segment of air travel without either intermediate stops or return to the point of departure, $15, and(ii)in all other circumstances, $30.(3)The amount of air transportation tax imposed, levied and collected under subsection 10(1) of the Act, for the transportation of a person by air that begins on or before February 28, 1998, is(a)for the purposes of subparagraph 11(1)(a)(ii) of the Act, if the person completes his or her own ticket and that ticket is restricted by the ticketing system of the air carrier to one segment of air travel without either intermediate stops or return to the point of departure, $3;(b)for the purposes of paragraph 11(1)(b) of the Act,(i)if the person completes his or her own ticket and that ticket is restricted by the ticketing system of the air carrier to one segment of air travel without either intermediate stops or return to the point of departure, $27.50, and(ii)in all other circumstances, $55.(4)The amount of air transportation tax imposed, levied and collected under subsection 10(2) of the Act, if the emplanement occurs on or before February 28, 1998, is(a)for the purposes of subparagraph 11(1)(a)(ii) of the Act, if the person completes his or her own ticket and that ticket is restricted by the ticketing system of the air carrier to one segment of air travel without either intermediate stops or return to the point of departure, $3;(b)for the purposes of paragraph 11(1)(b) of the Act,(i)if the person completes his or her own ticket and that ticket is restricted by the ticketing system of the air carrier to one segment of air travel without either intermediate stops or return to the point of departure, $27.50, and(ii)in all other circumstances, $55.SOR/98-11, s. 1

4(1)In relation to an amount paid or payable after December 31, 1997 for transportation by air that begins after February 28, 1998, for the purposes of paragraph 11(2)(b) of the Act, the amount of the air transportation tax imposed, levied and collected in respect of each emplanement pursuant to the charter agreement is $15.(2)In relation to an amount paid or payable for transportation by air that begins on or before February 28, 1998, for the purposes of paragraph 11(2)(b) of the Act, the amount of the air transportation tax imposed, levied and collected in respect of each emplanement pursuant to the charter agreement is $27.50.SOR/98-11, s. 1