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PART B - CABOTAGE - NBAA

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Cabotage<br />

Canada Customs and Revenue Agency<br />

www.ccra-adrc.gc.ca<br />

MEMORANDUM D3-2-1 - International Air Traffic<br />

Authorized Use of Private and Company-Owned<br />

Aircraft - Continued<br />

who will also be attending the same meeting or<br />

conference. They may subsequently return the<br />

same Canadian passengers to the Canadian<br />

city where they were embarked, during the<br />

return portion of flight destined to a point in the<br />

United States.<br />

17<br />

Cabotage<br />

Canada Customs and Revenue Agency<br />

www.ccra-adrc.gc.ca<br />

• Note: Customs generally considers all<br />

corporate aircraft to be non-commercial<br />

operations unless specifically engaged in a<br />

commercial charter or other operation for<br />

hire or remuneration. However, some<br />

corporate operations may be classified as<br />

commercial air services under other<br />

government legislation and may be<br />

18<br />

5

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