Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada.
Excise and GST/HST Rulings Directorate
Place de Ville, Tower A, 20th floor
320 Queen Street
Ottawa ON K1A 0L5
[Addressee]
Case Number: 146716
October 23, 2012
Dear [Client]:
Subject: EXCISE INTERPRETATION
Chargeable Emplanements for […] [an aircraft]
Thank you for your fax of August 9, 2012 concerning the application of the Air Travellers Security Charge (ATSC) to chargeable emplanement on an […] [aircraft].
All legislative references are to the Air Travellers Security Charge [(ATSC)] and the regulations therein, unless otherwise specified.
We understand that your company […] manages and operates […] [aircrafts] […]. The aircraft type […] is registered with the […]. The aircraft maximum take-off weight of the [aircraft] is […] lbs according to the aircraft manual. The equivalent weight in kilograms is approximately […].
INTERPRETATION REQUESTED
You would like to know whether or not the [aircraft] is exempt from the ATSC charge.
INTERPRETATION GIVEN
Based on the information provided, the [aircraft] with a maximum certified take-off weight of […] kg is exempt from the ATSC charge.
We have reviewed the definition of the term chargeable emplanement found under section 2 of the ATSCA. With a few exceptions, a chargeable emplanement means an embarkation by an individual at a listed airport on an aircraft operated by a particular air carrier. One exemption is for aircrafts whose maximum certified take-off weight does not exceed 2,730 kg.
We are of the view that the exemption applies to the [aircraft] with a maximum certified take-off weight of […] kg.
The foregoing comments represent our general views with respect to the subject matter of your request. These comments are not rulings and, in accordance with the guidelines set out in GST/HST Memorandum 1.4, Goods and Services Tax Rulings, do not bind the Canada Revenue Agency with respect to a particular situation. Future changes to the Air Travellers Security Charge, regulations, or our interpretative policy could affect this interpretation.
If you require clarification with respect to any of the issues discussed in this letter, please call me directly at (613) 954-6720.
Yours truly,
Sharon Kendall
Excise Taxes and Other Levies Unit
Excise Duties & Taxes Division
Excise and GST/HST Rulings Directorate
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