name: Airport Transfer (Miscellaneous Matters) Act
unofficial_text: # Airport Transfer (Miscellaneous Matters) Act
  
  SC 1992, c 5
  
  An Act to provide for certain matters in connection with the transfer of certain airports
  
  Assented to 1992-3-19
  
  Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 
  
  ## Short Title 
  
  ### Short title
  
  1 This Act may be cited as the Airport Transfer (Miscellaneous Matters) Act.  
  
  ## Interpretation and Application 
  
  ### Definitions
  
  2 (1) In this Act,  
  *designated airport authority* means a corporation or other body designated pursuant to subsection (2); (administration aéroportuaire désignée)   
  *designated employee*, for an airport, means an employee designated pursuant to subsection (3) as a designated employee for that airport; (employé désigné)   
  *Minister* means the Minister of Transport; (ministre)   
  *transfer date*, in respect of an airport, means the date designated pursuant to subsection (2) for that airport. (Version anglaise seulement)  
  
  ### Designations by Governor in Council
  
  (2) For the purposes of this Act, the Governor in Council may, by order, 
  (a) designate any corporation or other body to which the Minister is to sell, lease or otherwise transfer an airport as a designated airport authority; and 
  (b) designate the date on which the Minister is to sell, lease or otherwise transfer an airport to a designated airport authority as the transfer date for that airport. 
  
  ### Designation by Minister
  
  (3) For the purposes of this Act, the Minister may, by order, designate any person employed in the federal public administration at or in connection with an airport or airports under the management, charge and direction of the Minister as a designated employee for an airport. 
  
  ## Her Majesty 
  
  ### Binding on Her Majesty
  
  3 This Act is binding on Her Majesty in right of Canada or a province. 
  
  ## Official Languages 
  
  ### Application of Official Languages Act 
  
  4 (1) Where the Minister has leased an airport to a designated airport authority, on and after the transfer date Parts IV, V, VI, VIII, IX and X of the Official Languages Act apply, with such modifications as the circumstances require, to the authority in relation to the airport as if  
  (a) the authority were a federal institution; and 
  (b) the airport were an office or facility of that institution, other than its head or central office. 
  
  ### Idem
  
  (1.1) Where the Minister has sold or otherwise transferred an airport to a designated airport authority, on and after the transfer date Parts IV, VIII, IX and X of the Official Languages Act apply, with such modifications as the circumstances require, to the authority in relation to the airport as if  
  (a) the authority were a federal institution; and 
  (b) the airport were an office or facility of that institution, other than its head or central office. 
  
  ### Construction
  
  (2) Nothing in subsection 23(2) of the Official Languages Act shall, in relation to an airport transferred to a designated airport authority by the Minister, be construed or applied so as to impose a duty on any institution other than that authority.  
  
  ## Pension Benefits 
  
  ### Pension benefits
  
  5 (1) Where the Minister has sold, leased or otherwise transferred an airport to a designated airport authority, the Public Service Superannuation Act, the Supplementary Retirement Benefits Act and the regulations made under those Acts apply, in the manner and to the extent provided by the regulations made under subsection (3), to any person who meets all of the following criteria:  
  (a) the person is a designated employee for the airport and, immediately prior to the transfer date, was a contributor under the Public Service Superannuation Act ;  
  (b) on the transfer date, the person became an employee of the designated airport authority; 
  (c) the President of the Treasury Board has not made a payment pursuant to section 40 of the Public Service Superannuation Act in respect of the pensionable service to that person’s credit under that Act immediately prior to the transfer date;  
  (d) the person has not received or opted to receive any annuity or other benefit under section 12 or 13 of the Public Service Superannuation Act in respect of the pensionable service to the person’s credit under that Act immediately prior to the transfer date; and  
  (e) the person elects, within one year after the transfer date and in such form and manner as the President of the Treasury Board may direct, to have the Public Service Superannuation Act, the Supplementary Retirement Benefits Act and the regulations made under those Acts apply to the person in the manner and to the extent provided by the regulations made under subsection (3).  
  
  ### Election irrevocable
  
  (2) An election under paragraph (1)(e) is irrevocable. 
  
  ### Regulations
  
  (3) The Governor in Council may, on the recommendation of the President of the Treasury Board, make regulations 
  (a) respecting the manner in which and the extent to which provisions, as amended, of the Acts and regulations referred to in subsection (1) apply to persons who make an election under paragraph (1)(e); 
  (b) adapting provisions of those Acts and regulations for the purposes of this section; and 
  (c) generally for carrying out the purposes and provisions of this section. 
  
  ### Retroactivity
  
  (4) Regulations made under subsection (3) may, if they so provide, be retroactive and have effect with respect to any period before they were made. 
  6 and 7  [Repealed, 1998, c. 26, s. 72]  
  
  ## Income Tax 
  
  ### Exemption from income tax
  
  8 (1) No tax is payable under Part I of the Income Tax Act by a corporation for a taxation year commencing after 1990 on that portion of its taxable income for the year that may reasonably be regarded as being derived from an airport business if  
  (a) throughout the year, the corporation was a designated airport authority and no part of the income or capital of the corporation was or became payable to, or otherwise available for the personal benefit of, any member or shareholder of the corporation; and 
  (b) all or substantially all of the gross revenue of the corporation, other than dividends received from a taxable Canadian corporation, in the year was derived from an airport business. 
  
  ### Idem
  
  (2) No tax is payable under Parts I.3, IV and IV.1 of the Income Tax Act by a corporation for a taxation year commencing after 1990 for which no tax is payable on all or a portion of its taxable income by reason of subsection (1).  
  
  ### Same meaning
  
  (3) Unless a contrary intention appears, words and expressions used in this section have the same meaning as in the Income Tax Act.  
  
  ### Definitions
  
  (4) For the purposes of subsection (1),  
  *airport business* means the business of operating an airport and any activities incidental or pertaining to that operation and, without restricting the generality of the foregoing, includes the rental or leasing of real property situated at the airport, the making of investments, the granting of franchises, concessions and licences and the provision of parking facilities at the airport and heliport facilities and bus services serving the airport, but does not include activities relating to the operation of a hotel, motel, restaurant, bar, retail or wholesale store, a motor vehicle rental or leasing service, a taxi or limousine service, a freight transportation service, an airline, an aircraft rental or leasing service, an aircraft fuelling or maintenance service, a currency exchange service or an amusement or entertainment centre or any prescribed activity; (activités aéroportuaires)   
  *taxation year*, in respect of a corporation, means  
  (a) where the corporation is designated as a designated airport authority in a taxation year of the corporation, only that part of that year following the designation, and 
  (b) where the corporation ceases to be a designated airport authority in a taxation year of the corporation, only that part of that year preceding the cessation. ( année d’imposition)  
  
  ## Seizure and Detention of Aircraft 
  
  ### Seizure and detention for fees and charges
  
  9 (1) Where the amount of any landing fees, general terminal fees or other charges related to the use of an airport, and interest thereon, set by a designated airport authority in respect of an airport operated by the authority has not been paid, the authority may, in addition to any other remedy available for the collection of the amount and whether or not a judgment for the collection of the amount has been obtained, on application to the superior court of the province in which any aircraft owned or operated by the person liable to pay the amount is situated, obtain an order of the court, issued on such terms as the court considers necessary, authorizing the authority to seize and detain aircraft. 
  
  ### Idem
  
  (2) Where the amount of any fees, charges and interest referred to in subsection (1) has not been paid and the designated airport authority has reason to believe that the person liable to pay the amount is about to leave Canada or take from Canada any aircraft owned or operated by the person, the authority may, in addition to any other remedy available for the collection of the amount and whether or not a judgment for the collection of the amount has been obtained, on ex parte application to the superior court of the province in which any aircraft owned or operated by the person is situated, obtain an order of the court, issued on such terms as the court considers necessary, authorizing the authority to seize and detain aircraft.  
  
  ### Release on payment
  
  (3) Subject to subsection (4), except where otherwise directed by an order of a court, a designated airport authority is not required to release from detention an aircraft seized under subsection (1) or (2) unless the amount in respect of which the seizure was made is paid. 
  
  ### Release on security
  
  (4) A designated airport authority shall release from detention an aircraft seized under subsection (1) or (2) if a bond, suretyship or other security in a form satisfactory to the authority for the amount in respect of which the aircraft was seized is deposited with the authority. 
  
  ### Same meaning
  
  (5) Words and expressions used in this section and section 10 have the same meaning as in the Aeronautics Act.  
  
  ### Exempt aircraft
  
  10 (1) Any aircraft of a person referred to in subsection 9(1) or (2) that would be exempt from seizure under a writ of execution issued by the superior court of the province in which the aircraft is situated is exempt from seizure and detention under that subsection. 
  
  ### Exemption
  
  (2) The Governor in Council may, by regulation, exempt any aircraft from seizure and detention under section 9. 
  
  ## Qualified Investment 
  
  ### Debt obligations qualified
  
  11 For the purpose of qualifying the bonds, debentures or other evidences of indebtedness of a designated airport authority 
  (a) as an authorized investment under paragraph 86(i) of the Canadian and British Insurance Companies Act, paragraph 61(1)(b) of the Loan Companies Act or paragraph 78(1)(b) of the Trust Companies Act,  
  (b) as a permitted investment under paragraph 1(j) of Schedule III to the Pension Benefits Standards Regulations, 1985, and  
  (c) as assets that may be vested in trust in Canada under paragraph 1(i) of Schedule II to the Canadian and British Insurance Companies Act or paragraph 1(i) of the schedule to the Foreign Insurance Companies Act,  the rights and interests acquired by the authority under the instrument executed by the Minister that transfers an airport to the authority are deemed to be assets listed in that paragraph.