Air Travellers Security Charge Act — A-10.5 2
Definitions 2 The definitions in this section apply in this Act. accredited representative means a person who is entitled under the Foreign Missions and International Organizations Act to the tax exemptions specified in Article 34 of the Convention set out in Schedule I to that Act or in Article 49 of the Convention set out in Schedule II to that Act. ( représentant accrédité ) Agency means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act . ( Agence ) air carrier means a person who carries on a business of transporting individuals by air. ( transporteur aérien ) air transportation service means all of the transportation of an individual by air, by one or more air carriers, included in a continuous journey of the individual. ( service de transport aérien ) assessment means an assessment under this Act and includes a reassessment. ( cotisation ) bank means a bank as defined in section 2 of the Bank Act or an authorized foreign bank, as defined in that section, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act. ( banque ) charge , except in the definition “security interest” and section 74, means a charge payable under section 11. ( droit ) chargeable emplanement means an embarkation by an individual at a listed airport on an aircraft operated by a particular air carrier, except if (a) the embarkation (i) is for the purpose of transferring from a particular flight to a connecting flight and (A) in the case of an air transportation service acquired in Canada, the particular flight included a chargeable emplanement by the individual, (B) the individual embarked on the particular flight outside Canada, or (C) the particular flight included an embarkation that, because of this subparagraph, is not a chargeable emplanement, (ii) is a reboarding of the aircraft to resume a direct flight, (iii) is a boarding of an aircraft that is being used to transport, on a direct flight, the individual to a destination in Canada that is not a listed airport, or (iv) results from the provision of emergency or ground services to an aircraft or its occupants; (b) the individual is (i) an accredited representative, (ii) an infant (other than an infant who has been issued a ticket that entitles the infant to occupy a seat for a part of the service that includes a chargeable emplanement), (iii) an employee (A) of the particular carrier, or of another air carrier that is a subsidiary wholly-owned corporation (in this subparagraph having the same meaning as in the Income Tax Act ) of the particular carrier or of which the particular carrier is a subsidiary wholly-owned corporation, and (B) whose embarkation is in the course of that employment, or (iv) a prescribed individual; (c) the embarkation is (i) on an aircraft whose maximum certified take-off weight does not exceed 2 730 kg, (ii) on an aircraft referred to in subsection 56(1) of the Canada Transportation Act , (iii) in the course of a service listed in, or prescribed under, subsection 56(2) of the Canada Transportation Act , or (iv) in the course of an air ambulance service; or (d) the embarkation is made in prescribed circumstances. ( embarquement assujetti ) Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act . ( commissaire ) continental zone means (a) Canada; (b) the United States (except Hawaii); and (c) the Islands of St. Pierre and Miquelon. ( zone continentale ) continuous journey means a journey of an individual (a) for which one ticket is issued; or (b) for which two or more tickets are issued if (i) there is no stopover between any of the legs of the journey for which separate tickets are issued, (ii) all the tickets are issued by the same issuer or by two or more issuers through one agent acting on behalf of all such issuers, and (iii) evidence satisfactory to the Minister that there is no stopover between any of the legs of the journey for whic