GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Air Travellers Security Charge Act — A-10.5 5.1
Associated persons 5.1 (1) For the purposes of this Act, a particular corporation is associated with another corporation if, by reason of subsections 256(1) to (6) of the Income Tax Act , the particular corporation is associated with the other corporation for the purposes of that Act. Corporations controlled by same person or group (2) For the purposes of this Act, a person other than a corporation is associated with a particular corporation if the particular corporation is controlled by the person or by a group of persons of which the person is a member and each of whom is associated with each of the others. Partnership or trust (3) For the purposes of this Act, a person is associated with (a) a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and (b) a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust. Association with third person (4) For the purposes of this Act, a person is associated with another person if each of them is associated with the same third person. 2010, c. 25, s. 92
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Binding on Her Majesty 6 This Act is binding on Her Majesty in right of Canada or a province.
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Application to air transportation services 7 This Act applies in respect of (a) the acquisition, on or before March 31, 2002, of an air transportation service for which any consideration is paid or becomes payable after March 31, 2002 and that includes a chargeable emplanement (i) made after March 31, 2002, if the service is acquired in Canada, or (ii) made after May 31, 2002, if the service is acquired outside Canada; and (b) the acquisition after March 31, 2002 of an air transportation service that includes a chargeable emplanement (i) made after March 31, 2002, if the service is acquired in Canada, or (ii) made after May 31, 2002, if the service is acquired outside Canada.
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Minister’s duty 8 The Minister shall administer and enforce this Act and the Commissioner may exercise the powers and perform the duties of the Minister under this Act.
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Officers and employees 9 (1) The officers, employees and agents that are necessary to administer and enforce this Act shall be appointed, employed or engaged in the manner authorized by law. Delegation of powers (2) The Minister may authorize an officer or agent or a class of officers or agents to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial power or duty of the Minister, under this Act.
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Administration of oaths 10 Any officer, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Act, and every officer so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.
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Charge payable 11 (1) Every person who acquires from a designated air carrier all or part of an air transportation service that includes a chargeable emplanement shall pay to Her Majesty a charge as determined under this Act in respect of the service. Exceptions (1.1) No charge is payable in respect of an air transportation service that is acquired (a) by a person for the purpose of re-selling the service, if the person sells the service to another person before April 1, 2002 and makes full and final payment to the air carrier in respect of the service before May 1, 2002; or (b) by a registered charity from an air carrier for no consideration, if the service is donated by the charity to an individual for no consideration and in pursuit of its charitable purposes. When charge payable (2) The charge in respect of the air transportation service is payable (a) if any consideration is paid or payable for the service, at the time any consideration for the service is first paid or becomes payable; (b) if no consideration is paid or payable for the service, at the time a ticket is issued for the service; or (c) if no consideration is paid or payable for the service and no ticket is issued for the service, at the time of emplanement. 2002, c. 9, s. 5 “11”; 2007, c. 18, s. 145
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Air transportation service deemed to be acquired in Canada 13 (1) An air transportation service that is acquired outside Canada is deemed to have been acquired in Canada and not outside Canada if any consideration for the service is paid (a) by transmission from within Canada to a place outside Canada, by mail or electronic means, of cash, a cheque, a money order, a credit or debit card payment or any similar means of payment, to a ticket office, travel agency or air carrier or any representative of any of them; (b) by delivery of an amount to an agency located within Canada for transmission to a ticket office, travel agency, air carrier or any representative of any of them located outside Canada; or (c) by any other arrangement with a person outside Canada for the benefit or convenience of a person who is resident in Canada. Charter flights (2) If an air transportation service that begins in Canada is acquired outside Canada by a person in the course of a charter operation, the service is deemed to have been acquired in Canada and not outside Canada.
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Duty of designated air carrier to collect charge 14 (1) Subject to subsections (2) and (3), every designated air carrier from whom all or part of an air transportation service is acquired by a person who is required by this Act to pay a charge in respect of that service shall, as an agent of Her Majesty, collect the charge not later than the time the charge becomes payable by the person. Multiple carriers — service acquired in Canada (2) If an air transportation service acquired in Canada is comprised of transportation of an individual by air by two or more designated air carriers, any charge that is payable in respect of the service shall be collected (a) if all of the tickets for the service are issued by a designated air carrier, by that carrier; or (b) in any other case, by the designated air carrier operating the aircraft on which the individual first makes a chargeable emplanement. Issuing carrier deemed to be supplier of service (3) If a ticket for an air transportation service acquired in Canada is issued to a person by a designated air carrier that does not provide any part of the air transportation service, the air transportation service is deemed to have been acquired by the person from that designated air carrier. Multiple carriers — service acquired outside Canada (4) If an air transportation service acquired outside Canada is comprised of transportation of an individual by air by two or more designated air carriers, any charge that is payable in respect of the service shall be collected by the designated air carrier operating the first aircraft that transports the individual to a destination outside Canada and on which the individual makes a chargeable emplanement included in the service. Joint and several or solidary liability (5) If a designated air carrier issues a ticket and accepts consideration on behalf of another designated air carrier for an air transportation service acquired outside Canada in respect of which the other carrier is required to collect a charge, those carriers are jointly and severally or solidarily liable for all obligations under this Act arising from, or as a consequence of, the acquisition of the service or any failure to collect or pay the charge.
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Trust for amounts collected 15 (1) Every person who collects an amount as or on account of a charge is deemed, for all purposes and despite any security interest (other than a prescribed security interest) in the amount, to hold the amount in trust for Her Majesty, separate and apart from the property of the person and from property held by any secured creditor of the person that, but for a security interest, would be property of the person, until the amount is paid to the Receiver General or withdrawn under subsection (3). Amounts collected before bankruptcy (2) Subsection (1) does not apply, at or after the time a person becomes a bankrupt (within the meaning of the Bankruptcy and Insolvency Act ), to any amounts that, before that time, were collected or became collectible by the person as or on account of a charge. Withdrawal from trust (3) A person who holds amounts in trust by reason of subsection (1) may withdraw from the amounts any amount refunded by the person under section 32. Extension of trust (4) Despite any other provision of this Act, any other enactment of Canada (except the Bankruptcy and Insolvency Act ), any enactment of a province or any other law, if at any time an amount deemed by subsection (1) to be held by a person in trust for Her Majesty is not remitted to the Receiver General or withdrawn in the manner and at the time provided under this Part, property of the person and property held by any secured creditor of the person that, but for a security interest, would be property of the person, equal in value to the amount so deemed to be held in trust, is deemed (a) to be held, from the time the amount was collected by the person, in trust for Her Majesty, separate and apart from the property of the person, whether or not the property is subject to a security interest, and (b) to form no part of the estate or property of the person from the time the amount was collected, whether or not the property has in fact been kept separate and apart from the estate or property of the person and whether or not the property is subject to a security interest and is property beneficially owned by Her Majesty despite any security interest in the property or in the proceeds thereof, and the proceeds of the property shall be paid to the Receiver General in priority to all security interests.
Air Travellers Security Charge Act — A-10.5 15.1
No action for collection of charge 15.1 No person, other than Her Majesty, may bring an action or proceeding against any person for acting in compliance or intended compliance with this Act by collecting an amount as or on account of the charge. 2010, c. 25, s. 93
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Determination of fiscal months 16 (1) The fiscal months of a designated air carrier shall be determined in accordance with the following rules: (a) if fiscal months of the carrier have been determined under subsection 243(2) or (4) of the Excise Tax Act for the purposes of Part IX of that Act, each of those fiscal months is a fiscal month of the carrier for the purposes of this Act; (b) if fiscal months of the carrier have not been determined under subsection 243(2) or (4) of the Excise Tax Act for the purposes of Part IX of that Act, the carrier may choose, at the time of registration under section 17, as their fiscal months for the purposes of this Act, fiscal months that meet the requirements set out in subsection 243(2) of the Excise Tax Act ; and (c) if paragraph (a) does not apply and the carrier has not chosen their fiscal months under paragraph (b), each calendar month is a fiscal month of the carrier for the purposes of this Act. Determination of fiscal half-years (2) The fiscal half-years of a designated air carrier shall be determined in accordance with the following rules: (a) the period beginning on the first day of the first fiscal month in a fiscal year of the carrier and ending on the earlier of the last day of the sixth fiscal month and the last day in the fiscal year is a fiscal half-year of the carrier; and (b) the period, if any, beginning on the first day of the seventh fiscal month and ending on the last day in the fiscal year of the carrier is a fiscal half-year of the carrier. 2002, c. 9, s. 5 "16"; 2010, c. 25, s. 94
Air Travellers Security Charge Act — A-10.5 16.1
Reporting period — general 16.1 (1) Subject to this section, the reporting period of a designated air carrier is a fiscal month. Reporting period — semi-annual (2) On application in the prescribed form and manner by a designated air carrier, the Minister may, in writing, authorize the reporting period of that carrier to be a fiscal half-year in a particular fiscal year if (a) the carrier has been registered for a period exceeding twelve consecutive fiscal months; (b) the total of all charges and amounts collected or required to be collected under this Act by the carrier and any person associated with the carrier in the fiscal year ending immediately before the particular fiscal year did not exceed $120,000; (c) the total of all charges and amounts collected or required to be collected under this Act by the carrier and any person associated with the carrier in the particular fiscal year does not exceed $120,000; and (d) the carrier is in compliance with the Act. Deemed revocation (3) An authorization under subsection (2) is deemed to be revoked if the total of all charges and amounts collected or required to be collected under this Act by the carrier and any person associated with the carrier exceeds $120,000 in a fiscal year, which revocation is effective as of the first day after the end of the fiscal half-year in which the excess occurs. Revocation — other (4) The Minister may revoke an authorization if (a) the carrier requests in writing the Minister to do so; (b) the carrier fails to comply with the Act; or (c) the Minister considers that the authorization is no longer required. Notice of revocation (5) If the Minister revokes an authorization under subsection (4), the Minister shall send a notice in writing of the revocation to the carrier and shall specify in the notice the fiscal month for which the revocation becomes effective. Deemed reporting period on revocation (6) If a revocation under subsection (4) becomes effective before the last day of a fiscal half-year of a carrier that is authorized under subsection (2), the period beginning on the first day of the fiscal half-year and ending immediately before the first day of the fiscal month for which the revocation becomes effective is deemed to be a reporting period of the carrier. 2010, c. 25, s. 94
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Registration 17 (1) Every designated air carrier that is required to collect a charge shall register with the Minister in the prescribed form and manner before the end of the first fiscal month in which the carrier collects or is required to collect charges. Returns and payments (2) Every designated air carrier that is registered or is required to register shall, not later than the last day of the first month after each reporting period of the carrier, (a) file a return with the Minister, in the prescribed form and manner containing all prescribed information, for that reporting period; (b) calculate, in the return, the total of (i) all charges required to be collected by the carrier during that reporting period other than such a charge that was collected by the carrier before that reporting period, (ii) all amounts each of which is a charge collected by the carrier during that reporting period at a time before the charge became payable under subsection 11(2) if the time at which the charge becomes so payable is after the end of that reporting period, and (iii) all other amounts collected as or on account of charges by the carrier during that reporting period that were not included in a calculation under subparagraph (i) or (ii) for a previous reporting period; and (c) pay an amount equal to that total to the Receiver General. 2002, c. 9, s. 5 "17"; 2010, c. 25, s. 95
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Amount collected as charge by person not required to collect 18 Every person who collects an amount as or on account of a charge and who is not required to pay it to the Receiver General under subsection 17(2) shall, without delay, pay that amount to the Receiver General and report the matter to the Minister in the prescribed form and manner.
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Set-off of refunds 19 If, at any time, a designated air carrier files a return under section 17 in which the carrier reports an amount that is required to be paid under this Act by it and the carrier claims a refund payable to it under this Act at that time, in the return or in another return, or in a separate application filed under this Act with the return, the carrier is deemed to have paid at that time, and the Minister is deemed to have refunded at that time, an amount equal to the lesser of the amount required to be paid and the amount of the refund.
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Definition of electronic payment 20 (1) In this section, electronic payment means any payment to the Receiver General that is made through electronic services offered by a person described in any of paragraphs (2)(a) to (d) or by any electronic means specified by the Minister. Electronic payment (2) Every person that is required under this Act to pay an amount to the Receiver General shall, if the amount is $10,000 or more, make the payment by way of electronic payment, unless the person cannot reasonably pay the amount in that manner, to the account of the Receiver General at or through (a) a bank; (b) a credit union; (c) a corporation that is authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or (d) a corporation that is authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in mortgages on real property or hypothecs on immovables. 2002, c. 9, s. 5 “20” 2023, c. 26, s. 86
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Small amounts owing 21 (1) If, at any time, the total of all unpaid amounts owing by a designated air carrier to the Receiver General under this Act does not exceed $2.00, the amount owing by the carrier is deemed to be nil. Small amounts payable (2) If, at any time, the total of all amounts payable by the Minister to a designated air carrier under this Act does not exceed $2.00, the Minister may apply those amounts against any amount owing, at that time, by the carrier to Her Majesty. However, if the carrier, at that time, does not owe any amount to Her Majesty, those amounts payable are deemed to be nil. 2002, c. 9, s. 5 “21”; 2006, c. 4, s. 99
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Authority for separate returns 22 (1) A designated air carrier that engages in one or more activities in separate branches or divisions may file an application, in the prescribed form and manner, with the Minister for authority to file separate returns and applications for refunds under this Act in respect of a branch or division specified in the application. Authorization by Minister (2) On receipt of the application, the Minister may, in writing, authorize the designated air carrier to file separate returns and applications for refunds in relation to the specified branch or division, subject to any conditions that the Minister may at any time impose, if the Minister is satisfied that (a) the branch or division can be separately identified by reference to the location of the branch or division or the nature of the activities engaged in by it; and (b) separate records, books of account and accounting systems are maintained in respect of the branch or division. Revocation of authorization (3) The Minister may revoke an authorization if (a) the designated air carrier, in writing, requests the Minister to revoke the authorization; (b) the designated air carrier fails to comply with any condition imposed in respect of the authorization or any provision of this Act; (c) the Minister is no longer satisfied that the requirements of subsection (2) in respect of the designated air carrier are met; or (d) the Minister considers that the authorization is no longer required. Notice of revocation (4) If the Minister revokes an authorization, the Minister shall send a notice in writing of the revocation to the designated air carrier and shall specify in the notice the effective date of the revocation.
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Meaning of “electronic filing” 23 (1) For the purposes of this section, electronic filing means using electronic media in a manner specified in writing by the Minister. Electronic filing of return (2) A designated air carrier that is required to file with the Minister a return under this Act, and that meets the criteria specified in writing by the Minister for the purposes of this section, may file the return by way of electronic filing. Deemed filing (3) For the purposes of this Act, if a designated air carrier files a return by way of electronic filing, the return is deemed to be a return in the prescribed form filed with the Minister on the day the Minister acknowledges acceptance of it.
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Execution of returns, etc. 24 A return (other than a return filed by way of electronic filing under section 23) or other document made under this Act by a person that is not an individual shall be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person. If the person is a corporation or an association or organization that has duly elected or appointed officers, the president, vice-president, secretary and treasurer, or other equivalent officers, of the corporation, association or organization, are deemed to be so duly authorized.
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Extension of time 25 (1) The Minister may at any time extend, in writing, the time for filing a return or providing information under this Act. Effect of extension (2) If the Minister extends the time within which a person shall file a return or provide information under subsection (1), (a) the return shall be filed, or the information shall be provided, within the time so extended; (b) any amount payable that the person is required to report in the return shall be paid within the time so extended; (c) any interest payable under section 27 on the amount referred to in paragraph (b) shall be calculated as though the amount were required to be paid on the day on which the extended time expires; and (d) any penalty payable under section 53 in respect of the return shall be calculated as though the return were required to be filed on the day on which the extended time expires. 2002, c. 9, s. 5 “25”; 2006, c. 4, s. 100
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Demand for return 26 The Minister may, on demand sent by the Minister, require a designated air carrier to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand. 2002, c. 9, s. 5 "26"; 2012, c. 19, s. 45