How much revenue the municipal tax for 9-1-1 generate and how is it allocated?

The municipal tax for 9-1-1 generated $41.4 million in annual revenue during its last year of application (2016). You can find all the details in our Annual Report. Once the telephone service providers, Revenu Québec and the Agence municipale de financement et de développement des centres d’urgence 9-1-1 du Québec have deducted their administrative costs,… Read more »

When did the municipal tax for 9-1-1 came into force?

Until November 2009, a levy of $0.47 per month was imposed on wireline telephone services only. From  December 2009 to July 2016, a monthly municipal  tax of $0.40 on all phone services that can reach the 9-1-1, including wireless services, has been imposed. This tax raised to $0.46 per month on August, 1st,  2016, to… Read more »

Is the municipal tax allowing the enhancement of the services provided by 9-1-1 emergency centres?

Yes. The amount of the municipal tax for 9-1-1 has been set bearing in mind the cost of applying more stringent quality standards that apply to 9-1-1 emergency call centres when the Regulation respecting standards, specifications and quality criteria applicable to 9-1-1emergency centres and to certain secondary emergency call centre came into force in December… Read more »

What explanation is there for the different amounts linked to the 9-1-1 emergency service that appear on the invoices of the telephone service providers?

The $0.46 per month municipal tax levied on all clients of a telephone service is the only amount collected by municipalities for funding 9-1-1 emergency centres, net of certain costs under regulations. Any other amount indicated on the invoice of a client for “9-1-1 service or access” refers to the network or connection costs allowed… Read more »

Is the municipal tax for 9-1-1 subject to the GST and the QST?

Yes. The Goods and Services Tax (GST) and the Québec Sales Tax (QST) apply to the amount that the provider demands of the clients in respect of the telephone service provided. The municipal tax for 9-1-1 is included in this amount and is thus subject to the GST and the QST.

Why is Revenu Québec responsible for collecting and recovering from service providers the municipal tax for 9-1-1?

The Québec Revenue Agency (Revenu Québec) is responsible for the enforcement of tax laws of Québec. As part of this mandate, it ensures that all telephone service providers fulfill their obligation to collect from their customers and contribute the municipal tax for 9-1-1 service. It also collects other taxes from telephone service providers, such as… Read more »