Form B249 Air Travellers Security Charge Return is used by airlines in Canada to report and remit the Air Travellers Security Charge (ATSC) levied by the Canadian government on air travel. It is a way for the government to collect funds to support aviation security programs.
The airlines operating in Canada are responsible for filing the Form B249 Air Travellers Security Charge Return.
Q: What is Form B249? A: Form B249 is a return form for the Air Travellers Security Charge in Canada.
Q: What is the Air Travellers Security Charge? A: The Air Travellers Security Charge is a fee charged on air travel in Canada to fund aviation security measures.
Q: Who uses Form B249? A: Air carriers and air travel booking agents use Form B249 to report and remit the Air Travellers Security Charge.
Q: What information is required on Form B249? A: Form B249 requires the reporting of the total number of passengers and the total amount of security charge collected for each quarter.
Q: When is Form B249 due? A: Form B249 must be filed and the payment must be remitted to the CRA by the end of the month following the end of the quarter.
Q: What happens if I don't file Form B249 or remit the payment? A: Failure to file Form B249 or remit the payment can result in penalties and interest charges.
Q: Are there any exemptions to the Air Travellers Security Charge? A: Yes, exemptions exist for certain types of flights, such as flights to or from the United States.