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Part 2 · Sustainable Aviation Fuel Levy

6. When is SAF levy payable

Subregulation 1

For the purposes of section 87B(3)(e) of the Act, the SAF levy in respect of a chargeable flight must be paid within the following periods:

(a)

for the SAF levy in respect of all chargeable passengers on a Type 1 chargeable flight beginning any time within a passenger reporting period — 60 days after the end of the passenger reporting period;

(b)

for the SAF levy in respect of a Type 2 chargeable flight beginning any time within a flight reporting period — 60 days after the end of the flight reporting period.

Subregulation 2

In this paragraph —

“flight reporting period” means the period starting on the first day of each month and ending on the last day of the month (both days inclusive);

“passenger reporting period” means a period of 7 days starting on the Monday of each week and ending on the Sunday of each week (both days inclusive).

Report

Part 3

Collection of Sustainable Aviation Fuel Levy

Part 4

Requirements for Aircraft Operators

Part 5

Allocation of Sustainable Aviation Fuel Environmental Attributes

Schedules