Select Luxury Items Tax Act — S-8.35 10
Definition of business 10 (1) For the purposes of this section, a business includes a profession, calling, trade, manufacture or undertaking of any kind whatever and any activity engaged in on a regular or continuous basis that involves the provision of property by way of lease, licence or similar arrangement, but does not include an office or employment. Where flights originate and terminate (2) For the purposes of this section, a flight of a subject aircraft originates at the location of the take-off , as that term is defined in subsection 101.01(1) of the Canadian Aviation Regulations , of the subject aircraft and terminates at the location of the landing , as that term is defined in that subsection, of the subject aircraft. Qualifying flight (3) For the purposes of this section, except if prescribed circumstances exist, a subject aircraft is used for a flight that is a qualifying flight if (a) the purpose of the flight is to provide (i) a scheduled service , as defined in subsection 3(1) of the Transportation Information Regulations , (ii) an air ambulance service, (iii) an aerial fire fighting service, (iv) an aerial forest fire management service, (v) an aerial search and rescue operation, (vi) an aerial transportation service for the retrieval and transportation of organs for human transplant, (vii) an aerial weather altering service, (viii) an aerial survey service, (ix) an aerial construction service, (x) an aerial spraying or spreading service, (xi) an air flight training service, or (xii) for the carriage of goods only; (b) it is the case that (i) all or substantially all of the passenger seats on the flight are offered for sale on a seat-by-seat basis to the general public, and (ii) all or substantially all of the passengers on the flight are individuals that deal at arm’s length with (A) the person that operates the subject aircraft for the flight, (B) each person that is an owner of the subject aircraft, and (C) in cases where one or more of those passenger seats are offered for sale by a person other than a person referred to in clause (A) or (B), that other person; (c) the flight originates or terminates in a remote community listed in the schedule; (d) the flight is conducted in the course of a business of an owner of the subject aircraft (other than a business without a reasonable expectation of profit) and otherwise than for the leisure, recreation, sport or other enjoyment of (i) an owner of the subject aircraft, (ii) a guest of an owner of the subject aircraft on the subject aircraft, or (iii) another person that has the right to use the subject aircraft under a lease, licence or similar arrangement or a guest of the other person on the subject aircraft; or (e) prescribed circumstances exist. Qualifying subject aircraft (4) For the purposes of this Act, except in prescribed circumstances, a subject aircraft is a qualifying subject aircraft of a person at a particular time that is on a particular day if the person is an owner of the subject aircraft at the particular time and the amount determined by the following formula is greater than or equal to 0.9: (A + B + C) / (D + E + F) where A is (a) if the particular time is the time at which the person acquires ownership of the subject aircraft, zero, and (b) in any other case, the total of all amounts, each of which is a duration of time that the subject aircraft was used for a flight that was a qualifying flight and that originated or terminated at a location in Canada during the period that ends on the particular day and begins on the later of (i) the day on which the person became an owner of the subject aircraft, and (ii) the day that is one year before the particular day; B is the total of all amounts, each of which is a duration of time for which it can reasonably be expected that the subject aircraft will be used for a flight (a) that is a qualifying flight, (b) that originates or terminates at a location in Canada during the period that begins on the d