Air Transportation Tax Order, 1995 — 3
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