Section 8 — Excise Tax Act: Definitions

In this Part, air carrier means a person who provides transportation of a person by air; ( transporteur aérien ) certified air carrier means an air carrier who is authorized by the Canadian Transportation Agency under Part II of the Canada Transportation Act to operate a domestic service or an international service, and an air carrier, other than an air carrier described in paragraph (a), who, personally or by agent, sells in Canada transportation of a person by air that is to be provided in whole or in part by an air carrier described in paragraph (a); ( transporteur aérien titulaire de certificat ) emplanement does not include an emplanement resulting from a landing of an aircraft made solely to obtain ground services for the aircraft; ( embarquement ) licensed air carrier means a certified air carrier to whom a licence has been granted under section 17; ( transporteur aérien titulaire de licence ) tax means the air transportation tax imposed under this Part; ( taxe ) taxation area means Canada, the United States (except Hawaii), and the Islands of St. Pierre and Miquelon. ( zone de taxation )