Questions and Answers - Air Travellers Security Charge (ATSC)


2. What is a chargeable emplanement?

A chargeable emplanement means an embarkation by an individual at a listed airport on an aircraft operated by a particular air carrier.

3. What is not considered a chargeable emplanement?

The following will not be considered a chargeable emplanement:

  • An individual embarks from a listed airport on a direct flight to a destination in Canada that is not a listed airport;
  • Embarkation of an air service is provided on an aircraft for which the maximum take-off weight does not exceed 2,730 kilograms;
  • Embarkation of an air service is in the course of an air ambulance service;
  • An airline employee of a particular carrier or of another air carrier that is a subsidiary wholly-owned corporation of the particular air carrier whose embarkation is in the course of employment travel;
  • An infant under the age of two that has not been issued a ticket that entitles the infant to occupy a seat for part of the air service that includes a chargeable emplanement; and
  • Travel by diplomats.

4. Which airports are considered listed airports?

The following airports are considered listed airports:

Ontario Quebec
Hamilton
Kingston
Kitchener/Waterloo Regional
London
North Bay
Ottawa (Macdonald-Cartier International)
Sarnia (Chris Hadfield)
Sault Ste. Marie
Sudbury
Thunder Bay
Timmins
Toronto/Buttonville Municipal
Toronto (City Centre)
Toronto (Lester B. Pearson International)
Windsor
Alma
Bagotville
Baie-Comeau
Chibougamau/Chapais
Gaspé
Îles-de-la-Madeleine
Kuujjuaq
Kuujjuarapik
La Grande Rivière
Lourdes-de-Blanc-Sablon
Mont Joli
Montreal International (Dorval)
Montreal International (Mirabel)
Quebec (Jean Lesage International)
Rivière-Rouge (Mont-Tremblant International)
Roberval
Rouyn-Noranda
Sept-Îles
Val d'Or
Nova Scotia New Brunswick
Halifax International
Sydney
Yarmouth
Bathurst
Charlo
Fredericton
Moncton
Saint John
St. Leonard
Prince Edward Island Newfoundland and Labrador
Charlottetown Churchill Falls
Deer Lake
Gander International
Goose Bay
St. Anthony
St. John's International
Stephenville
Wabush
Manitoba Saskatchewan
Brandon
Thompson
Winnipeg International
Prince Albert
Regina
Saskatoon (John G. Diefenbaker International)
Alberta British Columbia

Calgary International
Edmonton International
Fort McMurray
Grande Prairie
Lethbridge
Lloydminster
Medicine Hat
Red Deer Regional

 

Abbotsford
Campbell River
Castlegar
Comox
Cranbrook
Dawson Creek
Fort St. John
Kamloops
Kelowna
Nanaimo
Penticton
Prince George
Prince Rupert
Quesnel
Sandspit
Smithers
Terrace
Vancouver International
Victoria International
Williams Lake
Yukon Northwest Territories
Whitehorse International Yellowknife

Nunuvat

 

Iqaluit

 

5. Will air travel still be subject to the ATSC if I am traveling from a listed airport, where I am not required to pass through security, to another listed airport?

Whether or not an individual passes through security, air travel from a listed airport to another listed airport is considered a chargeable emplanement and is, therefore, subject to the ATSC.

6. What is the maximum ATSC rate for a continuous journey?

See ETSL72, Notice to all Air Carriers - Rate Increases for the Air Travellers Security Charge.

7. Will air travel by an infant under the age of two be subject to the ATSC?

The ATSC does not apply to an infant under the age of two if the infant has not been issued a ticket entitling him or her to occupy a seat for part of the air service that includes a chargeable emplanement.

8. Can you provide some examples on how the ATSC is applied to domestic air travel?

The following chart illustrates some examples on when the ATSC is applied to domestic air travel acquired in Canada:

ORIGIN POINT INTERMEDIATE POINT DESTINATION POINT ATSC LEVIED
Listed Airport   Listed Airport Yes
Listed Airport   Non-Listed Airport No
Listed Airport Connection at Non-Listed Airport Listed Airport No
Listed Airport Connection at Listed Airport Non-Listed Airport Yes
Listed Airport Stopover at Listed Airport Non-Listed Airport Yes
Non-Listed Airport   Non-Listed Airport No
Non-Listed Airport   Listed Airport No
Non-Listed Airport Connection at Listed Airport Non-Listed Airport No
Non-Listed Airport Stopover at Listed Airport Non-Listed Airport No
Non-Listed Airport Connection at Listed Airport Listed Airport Yes
Non-Listed Airport Stopover at Listed Airport Listed Airport Yes

Any examples involving connections or stopovers are not considered direct flights.

Connections
For domestic or transborder continental travel, a passenger's waiting time between flights is considered a connection if the time is:

  • 4 hours or less; or
  • the time until the next available flight.

For international travel, a passenger's waiting time between flights is considered a connection if the time is:

  • 24 hours or less; or
  • the time until the next available flight.

Stopovers
For domestic and transborder continental travel, a passenger's waiting time between flights is considered a stopover if the time is longer than:

  • 4 hours; or
  • the time until the next available flight.

For international travel, a passenger's waiting time between flights is considered a stopover if the time is longer than:

  • 24 hours; or
  • the time until the next available flight.

9. How will the ATSC be calculated on the purchase of an airline ticket?

The following examples illustrate the application of the ATSC on an airline ticket:

One Ticket Purchased in Canada
Return Journey    
Ottawa to Vancouver 2010-04-01  
Vancouver to Ottawa 2010-04-05  
Total of both fares   $400.00
ATSC   $14.25
Consideration for GST   $414.25
GST 5%   $20.71
Total   $434.96
One Ticket Purchased in Canada
One Way Journey    
Ottawa to Calgary 2010-04-01  
Total of fare   $400.00
ATSC   $7.12
Consideration for GST   $407.12
GST 5%   $20.36
Total   $427.48
One Ticket Purchased in Canada
One Way Journey    
Moncton to Washington 2010-04-01  
Total of fare   $400.00
ATSC   $12.10
Consideration for HST   $412.10
HST 13%   $53.57
Total   $465.67
One Ticket Purchased in Canada
Return Journey    
Vancouver to Tokyo 2010-04-01  
Tokyo to Vancouver 2010-04-15  
Total of both fares   $400.00
ATSC   $25.91
Total   $425.91
One Ticket Purchased in Canada
Return Journey    
Halifax to Calgary 2010-04-01  
Calgary to Halifax 2010-04-15  
Total of both fares   $400.00
ATSC   $14.25
Consideration for HST   $414.25
HST 13%   $53.85
Total   $468.10

10. Will the ATSC be refunded if I cancel my airline ticket?

When a passenger uses no part of an air transportation service, a designated air carrier or the CRA may credit or refund the ATSC. When an air transportation service is only partially used, a designated air carrier or the CRA may credit or refund the ATSC if the used part of the air transportation service was not subject to a charge.

For more information, see ETSL45, Notice to all Air Carriers : Air Travellers Security Charge (ATSC) - Refunds.

11. Will a ticket acquired using the redemption of Air Miles, AeroPlan Points, or similar reward programs be subject to the ATSC?

The ATSC is applicable.

12. Will the ATSC apply to free air travel donated by an air carrier to a registered charity?

The ATSC will not apply to air travel that is donated for no consideration by an air carrier to a registered charity that arranges free flights for individuals (for example, for medical purposes) as part of carrying out its charitable purposes. For more information, see Hope Air v. The Queen (Tax Court of Canada).

13. Who is required to register for the collection of the ATSC?

All designated air carriers who provide air transportation to individuals on an aircraft having a maximum certified take-off weight greater than 2,730 kilograms and whose service includes chargeable emplanements must register to collect the ATSC.

For more information, see ETSL43, Notice to all Air Carriers - Imposition of the air travellers security charge.

14. What are the reporting requirements for ATSC registrants?

Every designated air carrier is required to file Form B249, Air Travellers Security Charge Return by the last day of each month, indicating the total ATSC collected or collectible by the carrier or its agent for the preceding month. If no amounts have been collected or are collectible in that month, a nil return must still be filed.

15. What is the due date for registrants to submit ATSC remittances?

All ATSC registrants shall remit by the last day of each month all amounts collected or collectible by the carrier or its agents for the preceding month.

16. Can the monthly ATSC reporting period be determined using fiscal months?

Yes. Reporting periods for the ATSC can be determined using fiscal months.

17. Can branches or divisions of an ATSC registrant file separate returns?

An ATSC registrant can apply to have their branches or divisions file separate returns, provided the branches or divisions can be separately identified by reference to the location or nature of activities and separate books and records are maintained.

18. Will Canadian financial institutions accept ATSC remittances?

All Canadian financial institutions will accept ATSC remittance form B250. As well, all ATSC payments in excess of $50,000 must be remitted at a Canadian financial institution.

19. Who can I contact to get additional information on the ATSC?

Individuals in Canada and the United States with ATSC registration or account-related questions (e.g., relating to Form B248 or Form B249) can call the Specialty Business Returns Unit of the Summerside Tax Centre at 1-877-432-5472 . Individuals outside these countries can call 902-432-5472 . Individuals with technical questions can call 1-866-330-3304 .

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