Canadian Air Travellers Security Charge
The Canadian Air Travellers Security Charge (ATSC) came into force on 27 March 2002 under the Air Travellers Security Charge Act to fund aviation security measures.
What is the Canadian ATSC?
The Canadian ATSC is levied on the embarkation of an individual on an aircraft with a maximum take-off weight (MTOW) greater than 2.73 tonnes (6,019 lbs) at a listed airport in Canada. The charge applies whether or not the individual passes through security.
Certain flights are exempt, such as connecting flights, transit flights, technical flights, and air ambulance flights. In addition, exempt passengers include diplomats or consuls, infants, employees of the carrier traveling as part of their employment, and passengers receiving air transportation donated by a registered charity for no consideration.
What are the applicable charge rates?
The rate of the charge depends on three factors.
First, it depends on whether the service is purchased in Canada or outside Canada. Tickets sold outside Canada are deemed acquired in the country if arranged for a Canadian resident or if payment is sent to a ticket office, travel agency, or air carrier located in Canada. Charter flights that begin in Canada are also deemed to have been acquired in the country.
Second, it depends on whether the service is subject to the Goods and Services Tax or the Harmonized Sales Tax (GST/HST) under Canadian excise tax rules.
Third, it depends on the destination of travel, which may be domestic, transborder to the United States (excluding Hawaii) or the Islands of St. Pierre and Miquelon, or international.
Currently, the rates for services acquired in Canada range from CAD 9.46 to CAD 34.42, while rates for services acquired outside Canada range from CAD 16.08 to CAD 34.42.
Who is liable for the charge?
In general, any person who acquires an air transportation service that involves a chargeable enplanement is liable for the charge. The charge is paid by the passenger and collected by the air carrier, acting as an agent of the Government of Canada, when it becomes payable.
What are the obligations under the charge?
Every designated air carrier required to collect the charge must:
- Register with the Canada Revenue Agency before the end of the first fiscal month in which it becomes liable to collect.
- File the ATSC return each fiscal month (or semi-annual, if authorized), reporting the total charge collected or collectible for the previous month, via MyBA account (online) for businesses based in Canada and by post for others.
- Remit the amounts collected or collectible on or before the last day of the following month.
- Maintain books and records, in English or French and in paper or electronic format, for a period of 6 years.
Last updated: 19 December 2025