Statute
Section 16.1 — Excise Tax Act: Elimination of air transportation tax
Text of the provision Official document
No tax shall be imposed, levied or collected on any amount paid or payable for the transportation of a person by air that in the case of tax imposed under subsection 10(1) or 12(1), begins after October 31, 1998; or in the case of tax imposed under subsection 10(2) or 12(2), does not include an emplanement of the person, within the meaning of subsection 13(2.1), before November 1, 1998.
Official source: laws-lois.justice.gc.ca
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