Since December 1, 2009, a municipal tax for the 9-1-1 service has been collected monthly by service providers from all subscribers with a telephone service that allows access to 9-1-1. This tax has evolved over the years as follows: From December 1, 2009, to July 31, 2016: $0.40 per month; From August 1, 2016, to… Read more »
Why is Revenu Québec responsible for collecting and recovering the municipal 9-1-1 tax from telephone service providers?
The Quebec Revenue Agency (Revenu Québec) is responsible for enforcing Quebec’s tax laws. As part of this mandate, it has been tasked with ensuring that all telephone service providers fulfill their obligation to collect the municipal 9-1-1 tax from their customers and remit it. Revenu Québec also collects other taxes from telephone service providers, such… Read more »
What is the 9-1-1 municipal tax?
The Loi sur la sécurité civile stipulates that every local municipality, with the exception of a northern village, must provide the services of a 9-1-1 emergency center on its territory to respond to emergency calls. In addition to receiving these calls, emergency centers are mandated to determine the nature of the emergency and redirect calls to… Read more »
Is the municipal tax for 9-1-1 subject to GST and QST?
Yes, the Goods and Services Tax (GST) and Quebec Sales Tax (QST) apply to the entire amount charged by the provider to its customer for the telephone service rendered. The municipal tax for 911 is included in this amount and is therefore subject to GST and QST.
Will the municipal tax rate for 9-1-1 be revised annually?
Yes, as of January 1, 2025, the tax rate will be indexed annually on January 1 of each year, in accordance with an indexation notice published by the government in the Gazette officielle du Québec no later than September 30 preceding the indexation. Reference: https://www.quebec.ca/gouvernement/gestion-municipale/finances-fiscalite-municipales
Will municipalities have to revise their 9-1-1 tax by-laws each time the tax is indexed?
No. The indexation mechanism has been designed so that annual indexations scheduled as of January 1, 2025 will not require municipal by-law amendments. Reference: Taxe municipale pour le 9-1-1 – Fiscalité – Ministère des Affaires municipales et de l’Habitation (gouv.qc.ca)
How much is the municipal tax for 9-1-1?
The tax amount was adjusted to $0.54 on January 1, 2025, in accordance with the indexing notice published in the Official Gazette of Quebec on September 30 prior to the indexation.
Do local VoIP service providers have to provide 9-1-1 service?
Yes, the provider must provide basic or enhanced 9-1-1 service to their customers. However, local VoIP services can present specific challenges when it comes to accessing 911 emergency service. Unlike traditional phone lines, where the caller’s physical location can be determined automatically by the service provider, VoIP uses the Internet and can be used anywhere… Read more »
Does a person who uses both a traditional telephone service and a wireless services have to pay the tax for each service?
Yes, the tax is applied monthly to all telephone communication service that allows the user to reach the 911 emergency service, whether or not the 911 service is used. By analogy, a customer’s obligation to pay the tax for each telephone service reflects the same principle that applies to automobile license fees: two cars, two… Read more »
How are wireless calls located when calling 9-1-1?
The location service available to people using a cell phone is, for the moment, often much less accurate than for those using the classic wireline service. The operator will prefer to question the caller to find out exactly where the call is coming from, failing which he or she may resort to hybrid technology. Hybrid… Read more »