Excise Tax Act — E-15 68.4
Definitions 68.4 (1) In this section, air carrier in a calendar year, means a person who is a carrier in the year and whose gross revenue for the year is derived primarily from the business of providing eligible air transportation services; ( transporteur aérien ) aviation fuel does not include aviation gasoline; ( carburant aviation ) aviation rebate limit of a particular air carrier for a calendar year, means (a) where at every time in the year no other air carrier is related to the particular air carrier, $20,000,000, and (b) in any other case, the amount that the particular air carrier and all other persons (in this paragraph referred to as “related air carriers”) each of which is an air carrier in the year and is related to the particular air carrier at any time in the year allocate, in an agreement in prescribed form filed with the Minister with the application described in paragraph (3.1)(b), to the particular air carrier for the year, provided that (i) if the total of the amounts so allocated for the year to the particular air carrier and all related air carriers is greater than $20,000,000, each amount so allocated is deemed to be nil, and (ii) if the particular air carrier and all related air carriers fail to file an agreement under this paragraph for the year, the Minister may allocate an amount to one or more of them for the year, which amount or the total of which amounts shall not exceed $20,000,000, and any amount so allocated by the Minister is deemed to have been so allocated by the particular air carrier and all related air carriers in such an agreement; ( plafond de la remise aux transporteurs aériens ) carrier in a calendar year means a person whose gross revenue for the year is derived primarily from the business of providing eligible transportation services and who is not exempt for any period in the year from taxation under Part I of the Income Tax Act by reason of section 149 of that Act; ( transporteur ) eligible air transportation services means the carriage by aircraft of passengers or goods or both; ( service de transport aérien admissible ) eligible transportation services means the carriage of passengers or goods or both, by aircraft, boat, bus, truck or train, or a combination thereof; ( service de transport admissible ) fuel means diesel fuel and aviation fuel in respect of which the tax under Part III has been paid and cannot be recovered under any other section of this Act; ( combustible ) fuel tax rebate means an amount payable under subsection (2), (3) or (3.1); ( remise de taxe sur le combustible ) gross revenue for a calendar year of a person means (a) where the person is a taxpayer within the meaning of the Income Tax Act , the gross revenue of the person under that Act for all taxation years of the person ending in the year, and (b) in any other case, the amount that, for the purposes of that Act, would be the gross revenue of the person for all taxation years of the person ending in the year if the person were a corporation; ( revenu brut ) ineligible use means any use other than the provision of eligible transportation services for commercial purposes or, where a rebate is paid under subsection (3.1), any use other than the provision of eligible air transportation services for commercial purposes, and for greater certainty the sale of fuel is an ineligible use; ( fin inadmissible ) taxation year of a person means (a) where the person is a taxpayer within the meaning of the Income Tax Act , the taxation year of the person for the purposes of that Act, and (b) in any other case, the period that would be the taxation year of the person for the purposes of that Act if the person were a corporation; ( année d’imposition ) trucker in a calendar year means a person whose gross revenue for the year is derived primarily from the business of providing carriage of goods by truck and who is not exempt for any period in the year from taxation under Part I of the Income Tax Act by reason of section