Air travellers security charge
The Canada Revenue Agency is responsible for administering the air travellers security charge (ATSC), which came into effect April 1, 2002. Since then, the charge has been collected by air carriers or their agents at the time of purchase.
To request a ruling or interpretation or to make a technical enquiry on the application of the ATSC, go to Contact Information – Excise and Specialty Tax Directorate.
Questions and answers
ATSC rates
Notices
- ETSL43 Imposition of the Air Travellers Security Charge
- ETSL45 Air Travellers Security Charge (ATSC) – Refunds
- ETSL52 Changes to the List of Airports Where the Air Travellers Security Charge is Levied
- ETSL72 Notice to all Air Carriers – Rate Increases for the Air Travellers Security Charge
- ETSL81 Increases to Air Travellers Security Charge Rates Effective May 1, 2024
Forms
- B248 Registration Form Under the Provisions of the Air Travellers Security Charge Act
- B249 Air Travellers Security Charge Return
- B254 Application for Refund of the Air Travellers Security Charge
- B284 Election or Revocation of the Election for Semi-Annual Reporting
- E676 Notice of Objection (Air Travellers Security Charge Act)
- E691 Exemption Certificate for Air Travellers Security Charge
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