ETSL27 - Notice to All Licensed Air Carriers - Cancellation of Memorandum et 108 - Air Transportation Tax Instruction
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ETSL27 - Notice to All Licensed Air Carriers - Cancellation of Memorandum et 108 - Air Transportation Tax Instruction
ET/SL 27
August 1, 1995
ET Memorandum 108 will be cancelled, effective October 1, 1995. It will be replaced by a new Air Transportation Tax (ATT) memoranda series, which will be released starting in the fall of 1995 and will be available at your local Revenue Canada Tax Services office.
Topics include definitions and terminology, the role of regulatory bodies, imposition of the ATT, filing returns and remitting tax, books and records, the licensing of air carriers, flights inside and outside the taxation area, charter flights and how taxes are shown on tickets.
If you require further explanation concerning the application of ATT, please contact your local Revenue Canada Tax Services office.
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- Date modified:
- 2017-06-22