Explanatory Notes Relating to the Air Travellers Security Charge, Tobacco Tax, Fuel Excise Tax, GST and HST, First Nations Goods and Services Tax, Income Tax and Other Related Measures

transit charge payable under a private contract

special tax on light passenger vehicles,motor cycles,pleasure-boats and aircraft

Explanatory Notes Relating to the Air Travellers Security Charge, the First Nations Goods and Services Tax, Income Tax and Other Related Measures

passage dues

cross walk | cross-walk | crosswalk | pedestrian crossing | pedestrian crossover

passenger's seat | passenger seat

airport luggage worker | hand baggage checker | airport customs worker | hand luggage inspector

(b) for the purposes of paragraphs 181(2)(b) and (c) of the Act, if the tax fraction referred to in those paragraphs is determined under paragraph (b) of the definition “tax fraction” in subsection 181(1) of the Act, the references in paragraphs 181(2)(b) and (c) of the Act to “tax collectible” is to be read as “tax collectible under subsection 165(1)” and the reference in paragraph 181(2)(c) of the Act to “tax payable” is to be read as “tax payable under subsection 165(1)”.

38. For the purposes of the new harmonized value-added tax system, subsection 253(2) of the Act is adapted so that the reference to “the amount that would be an input tax credit of the partnership in respect of the property or service for the last reporting period of the partnership in its last fiscal year ending in that calendar year if” in that subsection before paragraph (a) is to be read as “the amount that would be an input tax credit of the partnership in respect of the property or service for the last reporting period of the partnership in its last fiscal year ending in that calendar year, other than the part of that amount that would have been required to be ...[+++] added to the net tax of the partnership in accordance with subsection 236.01(2), if”.

37. If a registrant makes a supply of a qualifying motor vehicle to an individual or a person related to the individual at any time during a taxation year of the individual to which subsection 173(1) of the Act applies and, as a consequence of subsection 31(2), the registrant added an amount to its net tax for a reporting period of the registrant ending on or before that time in respect of a specified provincial input tax credit of the registrant in respect of the qualifying motor vehicle, for the purpose of determining an amount of tax under subparagraph 173(1)(d)(vi) of the Act in respect of an amount that is deemed to be the total con ...[+++]sideration payable in respect of the provision of the qualifying motor vehicle during the taxation year, the reference in the portion of subclause (I) of the description of A in clause 173(1)(d)(vi)(B) of the Act after sub-subclause 2 to “the tax rate for the participating province” is to be read as a reference to “the percentage determined by the formula

A flight in business class from London to Mexico City after the 1st April of 2012 (approximately 5000 miles) will be charged APD of £162 (195 € / $ 257).