An Act respecting municipal taxation (CQLR, chapter F-2.1). See Sections 244.68 to 244.74, subsections 13, 14 and 15 of first paragraph, Section 262, and second and third paragraph of section 262.
Act respecting emergency communication centes (CQLR, Chapter C-8.2.1). This Act was formerly entitled “Civil Protection Act”. The title was amended by section 24 of chapter 18 of the statutes of 2024.
An Act to amend various legislative provisions respecting municipal affairs (2008, chapter 18, as modified by 2012, chapter 30, section 34). See section 135 wich provides that 9-1-1 emergency centres in operation on the date of coming into force of the first regulation made under section 52.4 of the Civil Protection Act (i.e. December 30, 2010) have three years from that date to obtain a certificate of compliance (until December 30, 2013).
An Act respecting the Québec sales tax(CQLR, chapter T-0.1). Section 162.1 provides that a supply made to a municipality of a service of receiving and processing telephone calls through a 9-1-1 emergency centre is exempt.
An Act respecting the exercise of certain municipal powers in certain urban agglomerations(CQLR, chapter E-20.001). See paragraph b) of subsection 8° of section 19, wich provide that 9-1-1 emergency center is a matter that concerned related municipalities as a whole. See also sections 118.2. 118.27 and 118.79 about financing such an expenditure in certain urban agglomerations.
Telecommunications Act(S.C. 1993, chapter 38). The Canadian Government has also issued an Order Issuing a Direction to the CRTC on Implementing the Canadian Telecommunications Policy Objectives(SOR / 2006-355). The beacons set by the latter are important and partly determine the CRTC’s room for maneuver.
Excise Tax Act (R.S. 1985, chapter E-15). Section 20 of Part VI of the Schedule V provides that a supply made to a municipality of a law enforcement service is exempt.
Since January 1st, 2024, the municipal tax is $0.52 per month. Added to this increase is an annual indexation mechanism which will take effect January 1st, 2025. This tax applies to any telephone service allowing you to dial 9-1-1 or in the case of a multi-line telephone service other than a Centrex service, per outgoing access line.
To ensure the funding of this essential service, a municipal tax of $0.52 is levied by telephone service providers. This tax is specifically intended to financially support 9-1-1 emergency centers.
The management and distribution of this tax are entrusted to l'Agence municipale de financement et de développement des Centres d'urgence 9-1-1 du Québec. This non-profit organization, designated by the ministre des Affaires municipales et de l'Habitation in accordance with the Loi sur la fiscalité municipale, ensures that the funds collected are equitably distributed to the 9-1-1 emergency centers.
