Section 17 — Excise Tax Act: Duty to apply for licence

Subject to this section, every certified air carrier, other than an air carrier that provides only air transportation that is exempt from the operation of this Part pursuant to paragraph 21(d), shall make an application in the prescribed form to the Minister for a licence for the purposes of this Part. The Minister may grant a licence to any person applying therefor under subsection (1). The Minister may cancel a licence issued under this Part if, in his opinion, it is no longer required for the purposes of this Part. Subsection (1) applies only to a certified air carrier that provides air transportation before November 1, 1998.