GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Airport Transfer (Miscellaneous Matters) Act — A-10.4
transfer date , in respect of an airport, means the date designated pursuant to subsection (2) for that airport. ( Version anglaise seulement )
Airport Transfer (Miscellaneous Matters) Act — A-10.4 3
Binding on Her Majesty 3 This Act is binding on Her Majesty in right of Canada or a province.
Airport Transfer (Miscellaneous Matters) Act — A-10.4 4
Application of Official Languages Act 4 (1) Where the Minister has leased an airport to a designated airport authority, on and after the transfer date Parts IV, V, VI, VIII, IX and X of the Official Languages Act apply, with such modifications as the circumstances require, to the authority in relation to the airport as if (a) the authority were a federal institution; and (b) the airport were an office or facility of that institution, other than its head or central office. Idem (1.1) Where the Minister has sold or otherwise transferred an airport to a designated airport authority, on and after the transfer date Parts IV, VIII, IX and X of the Official Languages Act apply, with such modifications as the circumstances require, to the authority in relation to the airport as if (a) the authority were a federal institution; and (b) the airport were an office or facility of that institution, other than its head or central office. Construction (2) Nothing in subsection 23(2) of the Official Languages Act shall, in relation to an airport transferred to a designated airport authority by the Minister, be construed or applied so as to impose a duty on any institution other than that authority. 1992, c. 5, s. 4, c. 42, s. 2
Airport Transfer (Miscellaneous Matters) Act — A-10.4 5
Pension benefits 5 (1) Where the Minister has sold, leased or otherwise transferred an airport to a designated airport authority, the Public Service Superannuation Act , the Supplementary Retirement Benefits Act and the regulations made under those Acts apply, in the manner and to the extent provided by the regulations made under subsection (3), to any person who meets all of the following criteria: (a) the person is a designated employee for the airport and, immediately prior to the transfer date, was a contributor under the Public Service Superannuation Act ; (b) on the transfer date, the person became an employee of the designated airport authority; (c) the President of the Treasury Board has not made a payment pursuant to section 40 of the Public Service Superannuation Act in respect of the pensionable service to that person’s credit under that Act immediately prior to the transfer date; (d) the person has not received or opted to receive any annuity or other benefit under section 12 or 13 of the Public Service Superannuation Act in respect of the pensionable service to the person’s credit under that Act immediately prior to the transfer date; and (e) the person elects, within one year after the transfer date and in such form and manner as the President of the Treasury Board may direct, to have the Public Service Superannuation Act , the Supplementary Retirement Benefits Act and the regulations made under those Acts apply to the person in the manner and to the extent provided by the regulations made under subsection (3). Election irrevocable (2) An election under paragraph (1)(e) is irrevocable. Regulations (3) The Governor in Council may, on the recommendation of the President of the Treasury Board, make regulations (a) respecting the manner in which and the extent to which provisions, as amended, of the Acts and regulations referred to in subsection (1) apply to persons who make an election under paragraph (1)(e); (b) adapting provisions of those Acts and regulations for the purposes of this section; and (c) generally for carrying out the purposes and provisions of this section. Retroactivity (4) Regulations made under subsection (3) may, if they so provide, be retroactive and have effect with respect to any period before they were made.
Airport Transfer (Miscellaneous Matters) Act — A-10.4 8
Exemption from income tax 8 (1) No tax is payable under Part I of the Income Tax Act by a corporation for a taxation year commencing after 1990 on that portion of its taxable income for the year that may reasonably be regarded as being derived from an airport business if (a) throughout the year, the corporation was a designated airport authority and no part of the income or capital of the corporation was or became payable to, or otherwise available for the personal benefit of, any member or shareholder of the corporation; and (b) all or substantially all of the gross revenue of the corporation, other than dividends received from a taxable Canadian corporation, in the year was derived from an airport business. Idem (2) No tax is payable under Parts I.3, IV and IV.1 of the Income Tax Act by a corporation for a taxation year commencing after 1990 for which no tax is payable on all or a portion of its taxable income by reason of subsection (1). Same meaning (3) Unless a contrary intention appears, words and expressions used in this section have the same meaning as in the Income Tax Act . Definitions (4) For the purposes of subsection (1), airport business means the business of operating an airport and any activities incidental or pertaining to that operation and, without restricting the generality of the foregoing, includes the rental or leasing of real property situated at the airport, the making of investments, the granting of franchises, concessions and licences and the provision of parking facilities at the airport and heliport facilities and bus services serving the airport, but does not include activities relating to the operation of a hotel, motel, restaurant, bar, retail or wholesale store, a motor vehicle rental or leasing service, a taxi or limousine service, a freight transportation service, an airline, an aircraft rental or leasing service, an aircraft fuelling or maintenance service, a currency exchange service or an amusement or entertainment centre or any prescribed activity; ( activités aéroportuaires ) taxation year , in respect of a corporation, means (a) where the corporation is designated as a designated airport authority in a taxation year of the corporation, only that part of that year following the designation, and (b) where the corporation ceases to be a designated airport authority in a taxation year of the corporation, only that part of that year preceding the cessation. ( année d’imposition ) 1992, c. 42, s. 3; 1999, c. 31, s. 247(F)
Airport Transfer (Miscellaneous Matters) Act — A-10.4
airport business means the business of operating an airport and any activities incidental or pertaining to that operation and, without restricting the generality of the foregoing, includes the rental or leasing of real property situated at the airport, the making of investments, the granting of franchises, concessions and licences and the provision of parking facilities at the airport and heliport facilities and bus services serving the airport, but does not include activities relating to the operation of a hotel, motel, restaurant, bar, retail or wholesale store, a motor vehicle rental or leasing service, a taxi or limousine service, a freight transportation service, an airline, an aircraft rental or leasing service, an aircraft fuelling or maintenance service, a currency exchange service or an amusement or entertainment centre or any prescribed activity; ( activités aéroportuaires )
Airport Transfer (Miscellaneous Matters) Act — A-10.4 (a)
taxation year , in respect of a corporation, means (a) where the corporation is designated as a designated airport authority in a taxation year of the corporation, only that part of that year following the designation, and (b) where the corporation ceases to be a designated airport authority in a taxation year of the corporation, only that part of that year preceding the cessation. ( année d’imposition )
Airport Transfer (Miscellaneous Matters) Act — A-10.4 9
Seizure and detention for fees and charges 9 (1) Where the amount of any landing fees, general terminal fees or other charges related to the use of an airport, and interest thereon, set by a designated airport authority in respect of an airport operated by the authority has not been paid, the authority may, in addition to any other remedy available for the collection of the amount and whether or not a judgment for the collection of the amount has been obtained, on application to the superior court of the province in which any aircraft owned or operated by the person liable to pay the amount is situated, obtain an order of the court, issued on such terms as the court considers necessary, authorizing the authority to seize and detain aircraft. Idem (2) Where the amount of any fees, charges and interest referred to in subsection (1) has not been paid and the designated airport authority has reason to believe that the person liable to pay the amount is about to leave Canada or take from Canada any aircraft owned or operated by the person, the authority may, in addition to any other remedy available for the collection of the amount and whether or not a judgment for the collection of the amount has been obtained, on ex parte application to the superior court of the province in which any aircraft owned or operated by the person is situated, obtain an order of the court, issued on such terms as the court considers necessary, authorizing the authority to seize and detain aircraft. Release on payment (3) Subject to subsection (4), except where otherwise directed by an order of a court, a designated airport authority is not required to release from detention an aircraft seized under subsection (1) or (2) unless the amount in respect of which the seizure was made is paid. Release on security (4) A designated airport authority shall release from detention an aircraft seized under subsection (1) or (2) if a bond, suretyship or other security in a form satisfactory to the authority for the amount in respect of which the aircraft was seized is deposited with the authority. Same meaning (5) Words and expressions used in this section and section 10 have the same meaning as in the Aeronautics Act . 1992, c. 42, s. 3; 2001, c. 4, s. 55(E)
Airport Transfer (Miscellaneous Matters) Act — A-10.4 10
Exempt aircraft 10 (1) Any aircraft of a person referred to in subsection 9(1) or (2) that would be exempt from seizure under a writ of execution issued by the superior court of the province in which the aircraft is situated is exempt from seizure and detention under that subsection. Exemption (2) The Governor in Council may, by regulation, exempt any aircraft from seizure and detention under section 9. 1992, c. 42, s. 3
Airport Transfer (Miscellaneous Matters) Act — A-10.4 11
Debt obligations qualified 11 For the purpose of qualifying the bonds, debentures or other evidences of indebtedness of a designated airport authority (a) as an authorized investment under paragraph 86(i) of the Canadian and British Insurance Companies Act , paragraph 61(1)(b) of the Loan Companies Act or paragraph 78(1)(b) of the Trust Companies Act , (b) as a permitted investment under paragraph 1(j) of Schedule III to the Pension Benefits Standards Regulations, 1985 , and (c) as assets that may be vested in trust in Canada under paragraph 1(i) of Schedule II to the Canadian and British Insurance Companies Act or paragraph 1(i) of the schedule to the Foreign Insurance Companies Act , the rights and interests acquired by the authority under the instrument executed by the Minister that transfers an airport to the authority are deemed to be assets listed in that paragraph. 1992, c. 42, s. 3
Air Travellers Security Charge Act — A-10.5 1
Short title 1 This Act may be cited as the Air Travellers Security Charge Act .
Air Travellers Security Charge Act — A-10.5 2
ng out of a debenture, mortgage, hypothec, lien, pledge, charge, deemed or actual trust, assignment or encumbrance of any kind whatever, however or whenever arising, created, deemed to arise or otherwise provided for. ( garantie ) stopover means the disembarkation of an individual from an aircraft other than a disembarkation (a) that is solely for the purpose of transferring to a connecting flight; (b) that is in the course of a direct flight if the individual reboards the aircraft to resume the flight; or (c) that results from the provision of emergency or ground services to an aircraft or its occupants. ( escale ) Tax Court means the Tax Court of Canada. ( Cour de l’impôt ) 2002, c. 9, s. 5 “2”; 2005, c. 38, s. 31; 2007, c. 18, s. 144; 2010, c. 25, s. 91
Air Travellers Security Charge Act — A-10.5
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 )
Air Travellers Security Charge Act — A-10.5
Agency means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act . ( Agence )
Air Travellers Security Charge Act — A-10.5
air carrier means a person who carries on a business of transporting individuals by air. ( transporteur aérien )
Air Travellers Security Charge Act — A-10.5
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 )
Air Travellers Security Charge Act — A-10.5
assessment means an assessment under this Act and includes a reassessment. ( cotisation )
Air Travellers Security Charge Act — A-10.5
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 )
Air Travellers Security Charge Act — A-10.5
charge , except in the definition “security interest” and section 74, means a charge payable under section 11. ( droit )
Air Travellers Security Charge Act — A-10.5 (a)
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 )
Air Travellers Security Charge Act — A-10.5
Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act . ( commissaire )
Air Travellers Security Charge Act — A-10.5 (a)
continental zone means (a) Canada; (b) the United States (except Hawaii); and (c) the Islands of St. Pierre and Miquelon. ( zone continentale )
Air Travellers Security Charge Act — A-10.5 (a)
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 which separate tickets are issued is (A) maintained by the issuer or agent if the tickets are issued at the same time, or (B) submitted by the issuer or agent if the tickets are issued at different times. ( voyage continu )
Air Travellers Security Charge Act — A-10.5
data means representations, in any form, of information or concepts. ( données )
Air Travellers Security Charge Act — A-10.5
designated air carrier means an air carrier that is authorized by the Canadian Transportation Agency under Part II of the Canada Transportation Act to operate a domestic service or an international service, but does not include an air carrier that provides services that include only emplanements that are described in paragraph (c) or (d) of the definition chargeable emplanement . ( transporteur aérien autorisé )
Air Travellers Security Charge Act — A-10.5
fiscal half-year means a fiscal half-year as determined under subsection 16(2). ( semestre d’exercice )
Air Travellers Security Charge Act — A-10.5
fiscal month means a fiscal month as determined under subsection 16(1). ( mois d’exercice )
Air Travellers Security Charge Act — A-10.5
fiscal year of a designated air carrier means the same period that is the carrier’s fiscal year under Part IX of the Excise Tax Act . ( exercice )
Air Travellers Security Charge Act — A-10.5
Her Majesty means Her Majesty in right of Canada. ( Sa Majesté )
Air Travellers Security Charge Act — A-10.5
judge , in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court. ( juge )
Air Travellers Security Charge Act — A-10.5
listed airport means an airport listed in the schedule. ( aéroport désigné )
Air Travellers Security Charge Act — A-10.5
Minister means the Minister of National Revenue. ( ministre )
Air Travellers Security Charge Act — A-10.5 (a)
month means a period beginning on a particular day in a calendar month and ending on (a) the day immediately before the day in the next calendar month that has the same calendar number as the particular day; or (b) if the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month. ( mois )
Air Travellers Security Charge Act — A-10.5
person means an individual, partnership, corporation, trust or estate, or a body that is a society, union, club, association, commission or other organization of any kind whatever. ( personne )
Air Travellers Security Charge Act — A-10.5 (a)
prescribed means (a) in the case of a form or the manner of filing a form, authorized by the Minister; (b) in the case of the information to be given on or with a form, specified by the Minister; and (c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. ( Version anglaise seulement )
Air Travellers Security Charge Act — A-10.5
record means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. ( registre )
Air Travellers Security Charge Act — A-10.5
registered charity has the same meaning as in subsection 248(1) of the Income Tax Act . ( organisme de bienfaisance enregistré )
Air Travellers Security Charge Act — A-10.5
reporting period means a reporting period as determined under section 16.1. ( période de déclaration )
Air Travellers Security Charge Act — A-10.5 (a)
secured creditor means (a) a particular person who has a security interest in the property of another person; or (b) a person who acts for or on behalf of the particular person with respect to the security interest and includes (i) a trustee appointed under a trust deed relating to a security interest, (ii) a receiver or receiver-manager appointed by the particular person or appointed by a court on the application of the particular person, (iii) a sequestrator, or (iv) any other person performing a function similar to that of a person referred to in any of subparagraphs (i) to (iii). ( créancier garanti )
Air Travellers Security Charge Act — A-10.5
security interest means, for the purposes of the definition “secured creditor”, section 15 and subsection 75(3), any interest in property that secures payment or performance of an obligation and includes an interest created by or arising out of a debenture, mortgage, hypothec, lien, pledge, charge, deemed or actual trust, assignment or encumbrance of any kind whatever, however or whenever arising, created, deemed to arise or otherwise provided for. ( garantie )
Air Travellers Security Charge Act — A-10.5 (a)
stopover means the disembarkation of an individual from an aircraft other than a disembarkation (a) that is solely for the purpose of transferring to a connecting flight; (b) that is in the course of a direct flight if the individual reboards the aircraft to resume the flight; or (c) that results from the provision of emergency or ground services to an aircraft or its occupants. ( escale )
Air Travellers Security Charge Act — A-10.5
Tax Court means the Tax Court of Canada. ( Cour de l’impôt )
Air Travellers Security Charge Act — A-10.5 3
Meaning of administration or enforcement of this Act 3 For greater certainty, a reference in this Act to administration or enforcement of this Act includes the collection of any amount payable under this Act.
Air Travellers Security Charge Act — A-10.5 4
Deemed issuance of ticket 4 If no ticket is issued for all or part of a journey, and it is reasonable to consider that a ticket would ordinarily be issued by a person for the journey or for that part, as the case may be, such a ticket is, except for the purposes of paragraph 11(2)(c), deemed to have been issued by the person.
Air Travellers Security Charge Act — A-10.5 5
Separate journeys deemed 5 A journey that would, if this Act were read without reference to this section, be a continuous journey of an individual that includes more than one chargeable emplanement by the individual at a particular listed airport is, despite any other provision of this Act, deemed (a) not to be a continuous journey; and (b) to be a series of separate continuous journeys each of which commences with the second and any subsequent chargeable emplanement from the particular listed airport.