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: Taxe municipale pour le 9-1-1 – Fiscalité – Ministère des Affaires municipales et de l’Habitation… Read more »
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?
As of January 1, 2024, the municipal tax is $0.52. This tax applies to all telephone services used to dial 9-1-1 or, in the case of a multiline telephone service other than a Centrex service, per outgoing access line.
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?
For the time being, the location service available to people using wireless telephony is often much less accurate than for those using conventional wireline service. The operator has to ask the caller exactly where the call is coming from. Contrary to what is portrayed on TV or in the movies, the location of a cellular… Read more »
Is Quebec the only place in Canada where 9-1-1 emergency centers are funded by telephone service customers?
Funding for 9-1-1 emergency services is currently provided in eight other provinces and territories by a monthly fee or charge levied on telephone service customers. These are New Brunswick ($0.97), Prince Edward Island ($0.70), Nova Scotia ($0.43), Alberta ($0.95), Saskatchewan ($2.08), Newfoundland and Labrador ($0.75), Northwest Territories ($1.70) and British Columbia (municipal rate, which varies… Read more »
Do telephone service providers retain an amount for administrative costs?
Yes, in accordance with current regulations, telephone service providers retain $0.04 of the tax to cover their administrative costs. More details are available in the Annual Report, in the Publications section of the site.