Air navigation services
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Air navigation services
A supply of air navigation services (as defined in subsection 2(1) of the Civil Air Navigation Services Commercialization Act) is made in a province if the leg of the flight for which the services are made originates in that province. This represents a clarification to the current rule.
For purposes of this place of supply rule, a leg of a flight of an aircraft means a part of the flight that begins where passengers embark or disembark the aircraft, where freight is loaded on the aircraft or unloaded from it or where the aircraft is stopped to allow for its servicing or refuelling, and that ends where it is next stopped for any of those purposes.
Example
Air navigation services are provided to an air carrier for a Toronto (Ontario) - Montreal (Québec) flight. The supply of the air navigation services for the Toronto-Montreal flight is made in Ontario because the leg of the flight for which the services are performed originates in Ontario. The HST would apply to the supply of the air navigation services at a rate of 13%.
Forms and publications
- Date modified:
- 2013-04-12