2017 Altitude Program
#136
Suspended
Join Date: Mar 2013
Location: YVR
Programs: AC SE*2MM. SPG Plat life
Posts: 4,644
#137
A FlyerTalk Posting Legend
Join Date: Sep 2012
Location: SFO
Programs: AC SE MM, BA Gold, SQ Silver, Bonvoy Tit LTG, Hyatt Glob, HH Diamond
Posts: 44,353
#138
Suspended
Join Date: Mar 2013
Location: YVR
Programs: AC SE*2MM. SPG Plat life
Posts: 4,644
#139
FlyerTalk Evangelist
Join Date: Jun 2003
Location: YYC
Posts: 23,805
Even then, I could easily set up official residence in an EU country. In French, "domicile." Even if actually being here.
#141
Join Date: Sep 2000
Location: OGG, YYC
Programs: AA, AC
Posts: 3,697
But it would appear they infer residency from your mailing address. They certainly calculate taxes differently depending on the jurisdiction of your mailing address. An Ontario resident, for example, can save money by specifying an Alberta mailing address.
#142
FlyerTalk Evangelist
Join Date: Jun 2003
Location: YYC
Posts: 23,805
They charge taxes based upon the province of departure.
Just compare a round trip YYC-YUL with two one way trips.
#143
Join Date: Sep 2000
Location: OGG, YYC
Programs: AA, AC
Posts: 3,697
#144
Join Date: Oct 2008
Location: YYC
Posts: 4,035
Edit: For flight passes with possible departure points that cross multiple jurisdictions, the province of delivery is unknown so utilizing the billing address of the person is a reasonable approach for a company to take. However, if one was to buy a intra-BC flight pass, the price should be based on BC HST regardless of billing address and if it's not AC is offside.
#145
Suspended
Join Date: Sep 2014
Programs: AC SE100K-1MM, NH, DL, AA, BA, Global Entry/Nexus, APEC..
Posts: 18,877
So you made me look
I just picked the lowest Tango fares for each of these on the exact same dates.
YYZ-YUL
Air Transportation Charges
Departing Flight - Tango 64.00
Return Flight - Tango 64.00
Surcharges 12.00
Taxes, Fees and Charges
Canada Airport Improvement Fee 50.00
Canada Quebec Sales Tax (QST #1000-043-172 TQ1991) 2.49
Canada Goods and Services Tax 1.25
Canada Harmonized Sales Tax 23.30
Air Travellers Security Charge (ATSC) 14.25
Total before options (per passenger) 231.29
YUL-YYZ
Air Transportation Charges
Departing Flight - Tango 64.00
Return Flight - Tango 64.00
Surcharges 12.00
Taxes, Fees and Charges
Canada Airport Improvement Fee 50.00
Canada Quebec Sales Tax (QST #1000-043-172 TQ1991) 17.88
Canada Goods and Services Tax 8.96
Canada Harmonized Sales Tax 3.25
Air Travellers Security Charge (ATSC)Opens in New Window 14.25
Total before options (per passenger) 234.34
#146
Join Date: Sep 2000
Location: OGG, YYC
Programs: AA, AC
Posts: 3,697
Edit: For flight passes with possible departure points that cross multiple jurisdictions, the province of delivery is unknown so utilizing the billing address of the person is a reasonable approach for a company to take. However, if one was to buy a intra-BC flight pass, the price should be based on BC HST regardless of billing address and if it's not AC is offside.
So you made me look
I just picked the lowest Tango fares for each of these on the exact same dates.
YYZ-YUL
Air Transportation Charges
Departing Flight - Tango 64.00
Return Flight - Tango 64.00
Surcharges 12.00
Taxes, Fees and Charges
Canada Airport Improvement Fee 50.00
Canada Quebec Sales Tax (QST #1000-043-172 TQ1991) 2.49
Canada Goods and Services Tax 1.25
Canada Harmonized Sales Tax 23.30
Air Travellers Security Charge (ATSC) 14.25
Total before options (per passenger) 231.29
YUL-YYZ
Air Transportation Charges
Departing Flight - Tango 64.00
Return Flight - Tango 64.00
Surcharges 12.00
Taxes, Fees and Charges
Canada Airport Improvement Fee 50.00
Canada Quebec Sales Tax (QST #1000-043-172 TQ1991) 17.88
Canada Goods and Services Tax 8.96
Canada Harmonized Sales Tax 3.25
Air Travellers Security Charge (ATSC)Opens in New Window 14.25
Total before options (per passenger) 234.34
I just picked the lowest Tango fares for each of these on the exact same dates.
YYZ-YUL
Air Transportation Charges
Departing Flight - Tango 64.00
Return Flight - Tango 64.00
Surcharges 12.00
Taxes, Fees and Charges
Canada Airport Improvement Fee 50.00
Canada Quebec Sales Tax (QST #1000-043-172 TQ1991) 2.49
Canada Goods and Services Tax 1.25
Canada Harmonized Sales Tax 23.30
Air Travellers Security Charge (ATSC) 14.25
Total before options (per passenger) 231.29
YUL-YYZ
Air Transportation Charges
Departing Flight - Tango 64.00
Return Flight - Tango 64.00
Surcharges 12.00
Taxes, Fees and Charges
Canada Airport Improvement Fee 50.00
Canada Quebec Sales Tax (QST #1000-043-172 TQ1991) 17.88
Canada Goods and Services Tax 8.96
Canada Harmonized Sales Tax 3.25
Air Travellers Security Charge (ATSC)Opens in New Window 14.25
Total before options (per passenger) 234.34
But that's not really the point. The point is that AC is acting on the assumption that your mailing address is your residency address.
#147
Suspended
Join Date: Sep 2014
Programs: AC SE100K-1MM, NH, DL, AA, BA, Global Entry/Nexus, APEC..
Posts: 18,877
And of course flight passes are different issue.
Either way, this mailing address / residency was debated a long time ago when the AQD was introduced.
Well, yes. I wonder if living on a boat with no fixed address has an impact on AQD.
#148
FlyerTalk Evangelist
Join Date: May 2009
Location: FRA / YEG
Programs: AC Super Elite, Radisson Platinum, Accor Platinum
Posts: 11,874
That's a pretty trivial difference. Different story for flight passes. Consider a Business Class North America pass, for example. The price difference between a buyer with an Ontario address and an Alberta address is almost $1200. If over a few years one were to buy 10-20 of those passes that difference adds up some real money.
#149
Join Date: Oct 2008
Location: YYC
Posts: 4,035
That's a pretty trivial difference. Different story for flight passes. Consider a Business Class North America pass, for example. The price difference between a buyer with an Ontario address and an Alberta address is almost $1200. If over a few years one were to buy 10-20 of those passes that difference adds up some real money.
But that's not really the point. The point is that AC is acting on the assumption that your mailing address is your residency address.
But that's not really the point. The point is that AC is acting on the assumption that your mailing address is your residency address.
Excise tax law is an exceeding complex area, arguably beyond even income tax law, so a forum is not the easiest place to explain it.
In business, the most common example is website work. If I work for a national company, with servers across the country, what tax rate should my web designer charge me? In such a case, the answer is: whatever the rate is for the billing address I give them.
#150
Suspended
Join Date: Sep 2014
Programs: AC SE100K-1MM, NH, DL, AA, BA, Global Entry/Nexus, APEC..
Posts: 18,877
.....That's a pretty trivial difference. Different story for flight passes. Consider a Business Class North America pass, for example. The price difference between a buyer with an Ontario address and an Alberta address is almost $1200. If over a few years one were to buy 10-20 of those passes that difference adds up some real money.....
Of course it is. For the second time.
I chose a simple Tango lowest ticket.
And of course the price difference will matter on a Flight Pass. Assuming it is a 10-credit pass, that is essentially 5 RTs.
Looking at a single YYZ-YVR in Business Lowest, same days, similar times and aircraft.
Multiply either of these trips by 5 and yes, it adds up.
(Gotta love those "surcharges")
YYZ-YVR
Air Transportation Charges
Departing Flight - Business Class (lowest) 1052.00
Return Flight - Business Class (lowest) 1052.00
SurchargesOpens in New Window 646.00
Taxes, Fees and Charges
Canada Airport Improvement FeeOpens in New Window 45.00
Canada Goods and Services Tax (GST/HST #10009-2287 RT0001) 1.00
Canada Harmonized Sales Tax (GST/HST #10009-2287 RT0001) 362.60
Air Travellers Security Charge (ATSC)Opens in New Window 14.25
Total before options (per passenger) 3172.85
YVR-YYZ
Air Transportation Charges
Departing Flight - Business Class (lowest) 1052.00
Return Flight - Business Class (lowest) 1052.00
SurchargesOpens in New Window 646.00
Taxes, Fees and Charges
Canada Airport Improvement FeeOpens in New Window 45.00
Canada Goods and Services Tax (GST/HST #10009-2287 RT0001) 139.21
Canada Harmonized Sales Tax (GST/HST #10009-2287 RT0001) 3.25
Air Travellers Security Charge (ATSC)Opens in New Window 14.25
Total before options (per passenger) 2951.71
5x the difference is $1,105. Might be a lot to some, pennies to others.
And completely irrelevant since you buy the ticket from where they need/want to start their trip. Usually.
Eventually the debate over mailing address versus residency will run its course.
(And should AC decide to add that field in the Member Profile, I'm sure their IT provider will be thrilled to bill them a lot more money for it. )