Since 2016, the municipal tax has been $0.46 per month. This tax will be increased to $0.52 starting January 1st, 2024. 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.
Similar conditions exist in seven other Canadian provinces.
Frequently asked questions
Since when is the municipal tax for 9-1-1 in place?
Until November 30, 2009, a funding for 9-1-1 emergency centers serving municipalities was provided by a municipal levy of $0.47 per month, which was charged to subscribers on their landline telephone service invoice in some municipalities. However, not all telephone service providers collected this levy. Only those that had concluded agreements for this purpose with…
Until November 30, 2009, a funding for 9-1-1 emergency centers serving municipalities was provided by a municipal levy of $0.47 per month, which was charged to subscribers on their landline telephone service invoice in some municipalities. However, not all telephone service providers collected this levy. Only those that had concluded agreements for this purpose with the municipalities applied the levy. Most wireless telephone service providers did not conclude such agreements. Therefore, only some telephone service subscriberrs were contributing to funding the 9-1-1 service. This raised a question of equity and also posed a problem of under-funding for 9-1-1 emergency centres because many individuals replaced their landline telephone with other communication modes. Based on an agreement concluded in the spring of 2006 between municipal associations, the City of Montréal and the Government of Québec, the law was changed to ensure that all telephone service subscribers contribute to the funding of 9-1-1 emergency centers. Starting December 2009, a municipal tax on all communication services that can reach 9-1-1, including wireless and VoIP communication providers, was established by law.
Read more Hide explanationIs the municipal tax for 9-1-1 applicable to both landline and wireless services?
Yes. The tax is applied monthly to each communication service that allows to reach the 9-1-1. By analogy, the obligation of a customer to pay the tax for each telephone service reflects the same principle as that which applies to automobile registration rights: two cars; two plates.
Yes. The tax is applied monthly to each communication service that allows to reach the 9-1-1. By analogy, the obligation of a customer to pay the tax for each telephone service reflects the same principle as that which applies to automobile registration rights: two cars; two plates.
Do telephone service users have to pay the municipal tax every time they dial 9-1-1?
No. The 9-1-1 service during an emergency call is free of charge in Canada. Calling 9-1-1 from a public telephone booth is also free of charge. The 9-1-1 calls can also be made with a disabled (no subscription) but functional wireless device. This is the reason why they should never be used as toys for children.…
No. The 9-1-1 service during an emergency call is free of charge in Canada. Calling 9-1-1 from a public telephone booth is also free of charge. The 9-1-1 calls can also be made with a disabled (no subscription) but functional wireless device. This is the reason why they should never be used as toys for children. Telephone service subscribers must pay the monthly municipal tax for 9-1-1 to ensure the availability of the service provided by 9-1-1 emergency call centres. There is an exception with prepaid cards (see the next question).
Read more Hide explanationDoes the municipal tax for 9-1-1apply to prepaid airtime cards?
Yes. When a client who has purchased a prepaid airtime card is activated, the telephone service provider must then collect the tax when it supplies the service for the first time in a given month. To obtain additional information, clients should contact their service provider.
Yes. When a client who has purchased a prepaid airtime card is activated, the telephone service provider must then collect the tax when it supplies the service for the first time in a given month. To obtain additional information, clients should contact their service provider.
What is the amount of the municipal tax for 9-1-1?
Since 2016, the municipal tax has been $0.46 per month. This tax will be increased to $0.52 starting January 1st , 2024. 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. Annual indexation Added…
Since 2016, the municipal tax has been $0.46 per month. This tax will be increased to $0.52 starting January 1st , 2024. 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. Annual indexation Added to this increase is an annual indexation mechanism which will take effect January 1st , 2025. The regulation governing the municipal tax increase and the indexation terms came into force on September 13, 2023: https://www.publicationsduquebec.gouv.qc.ca/fileadmin/gazette/pdf_encrypte/lois_reglements/2023F/80674.pdf
Read more Hide explanationDo telephone service providers retain an amount to cover their administrative costs?
The monthly municipal tax for 9-1-1 service is $0.46 per telephone number or outgoing access line. In accordance with provincial regulations, the amount retained on the tax by the service providers for the collection and administrative processing of the tax is $0.04.
The monthly municipal tax for 9-1-1 service is $0.46 per telephone number or outgoing access line. In accordance with provincial regulations, the amount retained on the tax by the service providers for the collection and administrative processing of the tax is $0.04.
Will municipalities have to revise their municipal by-law on the 9 1 1 tax each time it is indexed?
No; the indexation mechanism was designed so that the annual indexations planned as of January 1st , 2025 will not require modification of municipal by-laws. Note: this reference is taken from the website of the Ministère des Affaires municipales et de l’Habitation : https://www.mamh.gouv.qc.ca/finances-et-fiscalite/fiscalite/taxe-municipale-pour-le-9-1-1/
No; the indexation mechanism was designed so that the annual indexations planned as of January 1st , 2025 will not require modification of municipal by-laws. Note: this reference is taken from the website of the Ministère des Affaires municipales et de l’Habitation : https://www.mamh.gouv.qc.ca/finances-et-fiscalite/fiscalite/taxe-municipale-pour-le-9-1-1/
Read more Hide explanationWhy has the Agence municipale de financement et de développement des centres d’urgence 9-1-1 du Québec been created?
Subscribers of all telephone services in Québec, including wireless, must pay a monthly municipal tax for the financing of 9-1-1 services. To reduce administrative costs and because it is difficult to link some types of services to a particular municipality, it was considered preferable to remit proceeds from the tax to a single organization, the Agence…
Subscribers of all telephone services in Québec, including wireless, must pay a monthly municipal tax for the financing of 9-1-1 services. To reduce administrative costs and because it is difficult to link some types of services to a particular municipality, it was considered preferable to remit proceeds from the tax to a single organization, the Agence municipale de financement et de développement des centres d’urgence 9-1-1 du Québec. The Agency is then remits the proceeds of the tax amongst all municipalities, according to the formula determined by its Board of Directors. As provided by law, it is administered jointly by the Fédération québécoise des municipalités, the Union des municipalités du Québec and the City of Montréal. The Minister of Affaires municipales et de l’Habitation has designated an observer who may attend meetings of the Board of Directors.
Read more Hide explanationIs Québec the only province in Canada where funding for 9-1-1 emergency centres is assumed by telephone service customers?
No. In seven other provinces, a fee or monthly levy is collected from the clients of a telephone service to fund 9-1-1 emergency services: New Brunswick ($0.97), Prince Edward Island ($0.70), Nova Scotia ($0.43), Alberta ($0.95), Saskatchewan ($1.88), Newfoundland and Labrador ($0.75), Northwest Territories ($1.70) and British Columbia (Municipal levy, varying from $0.47 to more).…
No. In seven other provinces, a fee or monthly levy is collected from the clients of a telephone service to fund 9-1-1 emergency services: New Brunswick ($0.97), Prince Edward Island ($0.70), Nova Scotia ($0.43), Alberta ($0.95), Saskatchewan ($1.88), Newfoundland and Labrador ($0.75), Northwest Territories ($1.70) and British Columbia (Municipal levy, varying from $0.47 to more). In all of these provinces or Territories, the fee or levy applies both to wireless and landline services, except Bristish Columbia, where it applies solely for now to landline services.
Read more Hide explanationWhat is the purpose of the municipal tax for 9-1-1?
The 9-1-1 emergency call centres receive 9-1-1 calls from individuals in distress. They determine the nature of the emergency and dispatch the calls to the appropriate emergency services such as the police, firefighters and ambulance services. The Loi sur la sécurité civile assigns to all the municipalities responsibility for ensuring that a 9-1-1 emergency centre serves their…
The 9-1-1 emergency call centres receive 9-1-1 calls from individuals in distress. They determine the nature of the emergency and dispatch the calls to the appropriate emergency services such as the police, firefighters and ambulance services. The Loi sur la sécurité civile assigns to all the municipalities responsibility for ensuring that a 9-1-1 emergency centre serves their territory. The municipalities are responsible for funding 9-1-1 emergency centers. The municipal tax for 9-1-1 is intended to enable them to partly fulfil this responsibility.
Read more Hide explanationWhy is the municipal tax for 9-1-1 replacing the municipal levy for the service?
A municipal levy of $0.47 per month, in some municipalities, funded 9-1-1 emergency centres until November 2009. However, not all telephone service providers collected this levy, but only those that had concluded agreements for this purpose with the municipalities. Most wireless telephone service providers did not conclude such agreements, which means that only some telephone…
A municipal levy of $0.47 per month, in some municipalities, funded 9-1-1 emergency centres until November 2009. However, not all telephone service providers collected this levy, but only those that had concluded agreements for this purpose with the municipalities. Most wireless telephone service providers did not conclude such agreements, which means that only some telephone service clients were contributing to funding the 9-1-1 service. This raised a question of fairness and also posed a problem of under-funding for 9-1-1 emergency centres because many individuals replaced their landline telephone with other communication modes. Under an agreement concluded in the Spring of 2006 between municipal associations, the City of Montréal and the Government of Québec, the law was changed to ensure that all telephone service subscribers contribute from now on to the funding of 9-1-1 emergency centres. Starting December 2009, a municipal tax on all communication services that can reach 9-1-1, including wireless and VoIP communication providers, was established by law. A new fiscal agreement was signed in 2015. The provincial regulations and municipal by-laws were changed and now provide that the tax for 9-1-1 service is raised to $0.46 per month, beginning August 1st, 2016, for the next few years.
Read more Hide explanationWho must pay the municipal tax for 9-1-1?
The municipal tax is payable by any customer of any type of telecommunication service in Québec that can dial 9-1-1 and reach an emergency call center.
The municipal tax is payable by any customer of any type of telecommunication service in Québec that can dial 9-1-1 and reach an emergency call center.
Read more Hide explanationIs the client of both a landline and wireless service having to pay the municipal tax for 9-1-1 on each service?
Yes. The tax is applied monthly on each communication service that allows to reach the 9-1-1. By analogy, the obligation of a customer to pay the tax for each telephone service reflects the same principle as that which applies to car registration rights: two cars, two plates.
Yes. The tax is applied monthly on each communication service that allows to reach the 9-1-1. By analogy, the obligation of a customer to pay the tax for each telephone service reflects the same principle as that which applies to car registration rights: two cars, two plates.
Do telephone service clients have to pay the municipal tax every time they dial 9-1-1?
No. The 9-1-1 service during an emergency call is free of charge in Canada. Calling 9-1-1 from a public telephone booth is also free of charge. 9-1-1 calls can also be made with a disabled (no subscription) but functional wireless device. This is the reason why they should never be used as toys for children.…
No. The 9-1-1 service during an emergency call is free of charge in Canada. Calling 9-1-1 from a public telephone booth is also free of charge. 9-1-1 calls can also be made with a disabled (no subscription) but functional wireless device. This is the reason why they should never be used as toys for children. Telephone service subscribers must pay monthly the municipal tax for 9-1-1 to ensure the availability of the service provided by 9-1-1 emergency call centres. There is an exception with prepaid cards (see the next question).
Read more Hide explanationAre prepaid airtime cards covered by the municipal tax for 9-1-1?
Yes. When a client who has purchased a prepaid airtime card decides to use it, the telephone service provider must then collect the tax when it supplies the service for the first time in a given month. To obtain additional information, clients should contact their service provider.
Yes. When a client who has purchased a prepaid airtime card decides to use it, the telephone service provider must then collect the tax when it supplies the service for the first time in a given month. To obtain additional information, clients should contact their service provider.
Read more Hide explanationHow much is the municipal tax for 9-1-1?
For any telephone service that allows the user to dial 9-1-1, the tax is $0.46 per month per telephone number or, in the case of a multiline telephone service other than a Centrex service, per outgoing access line, beginning August 1st, 2016 . This is a minimal amount bearing in mind that it provides access…
For any telephone service that allows the user to dial 9-1-1, the tax is $0.46 per month per telephone number or, in the case of a multiline telephone service other than a Centrex service, per outgoing access line, beginning August 1st, 2016 . This is a minimal amount bearing in mind that it provides access to the important service that 9-1-1 emergency call centres offer. The tax was previoulsy of $0.40 per month, since 2009. The amount was raised to reflect inflation during this period.
Read more Hide explanationWhen 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…
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 adjust for the inflation rate. This amount will be maintained for the next few years.
Read more Hide explanationHow is the municipal tax for 9-1-1 collected?
Telephone service providers must, in their capacity as mandataries of the municipalities, collect the tax from their customers and remit it to Québec Revenue Agency (Revenu Québec), which in turn remits it to the Agence municipale de financement et de développement des centres d’urgence 9-1-1 du Québec. The Agency distributes the tax amongst the municipalities to fund…
Telephone service providers must, in their capacity as mandataries of the municipalities, collect the tax from their customers and remit it to Québec Revenue Agency (Revenu Québec), which in turn remits it to the Agence municipale de financement et de développement des centres d’urgence 9-1-1 du Québec. The Agency distributes the tax amongst the municipalities to fund the 9-1-1 emergency call centres serving their territory.
Read more Hide explanationHow much revenue the municipal tax for 9-1-1 generate and how is it allocated?
The municipal tax for 9-1-1 generated $ 50,6 million in annual revenue during its last year of application (2022). Once deducted from the administrative costs retained by the telephone provider, Revenu Quebec and the Agency, the net amount left over for distribution to the municipalities for 9-1-1 emergency service funding was $ 49.4 million. For…
The municipal tax for 9-1-1 generated $ 50,6 million in annual revenue during its last year of application (2022). Once deducted from the administrative costs retained by the telephone provider, Revenu Quebec and the Agency, the net amount left over for distribution to the municipalities for 9-1-1 emergency service funding was $ 49.4 million. For more details you can consult the Rapport d’activité 2022 under section Publications of our website.
Read more Hide explanationDo telephone service providers retain an amount to cover their administrative costs?
The monthly municipal tax for 9-1-1 service is $0.46 per telephone number or outgoing access line. In accordance with provincial regulations, the amount retained on the tax by the service providers for the collection and administrative processing of the tax is $0.04 ($ 4.5 million in 2016).
The monthly municipal tax for 9-1-1 service is $0.46 per telephone number or outgoing access line. In accordance with provincial regulations, the amount retained on the tax by the service providers for the collection and administrative processing of the tax is $0.04 ($ 4.5 million in 2016).
Read more Hide explanationWhy is Revenu Québec responsible for collecting and recovering from service providers the municipal tax for 9-1-1?
The Quebec Revenue Agency (Revenu Québec) is responsible for the enforcement of tax laws in Quebec. As part of this mandate, it ensures that all telephone service providers fulfill their obligation to collect from their customers the municipal tax for 9-1-1 service. It also collects other taxes from telephone service providers, such as GST and…
The Quebec Revenue Agency (Revenu Québec) is responsible for the enforcement of tax laws in Quebec. As part of this mandate, it ensures that all telephone service providers fulfill their obligation to collect from their customers the municipal tax for 9-1-1 service. It also collects other taxes from telephone service providers, such as GST and QST. Simplifying the remittance process to a single collector helps reduce costs. Furthermore, it protects the suppliers from confidentiality issues in the competitive context of the telecommunications industry, while ensuring sovereign powers of collection ana recovery, if necessary.
Read more Hide explanationIs 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.
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.
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 municipal tax for 9-1-1 levied on all clients of a telephone service is the only amount collected by municipalities for funding emergency centers, net of certain costs under regulation. 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 by the…
The municipal tax for 9-1-1 levied on all clients of a telephone service is the only amount collected by municipalities for funding emergency centers, net of certain costs under regulation. 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 by the CRTC for wireline service, or other elements that is up to the supplier to explain for the wireless or VoIP services. Customers are encouraged to contact their provider if they have questions in this respect, because this amount is not paid to municipalities or managed by the Agency.
Read more Hide explanationHow are clients notified that they are paying the municipal tax for 9-1-1?
All clients of a telephone service that enables them to reach emergency services by dialing 9-1-1 are subject to the municipal tax for 9-1-1. Telephone service providers must, at least once a year, by any means they consider appropriate (including their Website), notify each their customers of the perception of the tax and the amount thereby.…
All clients of a telephone service that enables them to reach emergency services by dialing 9-1-1 are subject to the municipal tax for 9-1-1. Telephone service providers must, at least once a year, by any means they consider appropriate (including their Website), notify each their customers of the perception of the tax and the amount thereby. However, they are not obligated to make a separate mention of it on the invoice.
Read more Hide explanationLocating wireless callers to 9-1-1
The location service enjoyed by the person using the wireless service is, for now, often much less precise than one using conventional wireline. The dispatcher must ask the caller to know the exact location from which comes the call. Contrary to what is described on TV or in the movies, the location of a wireless…
The location service enjoyed by the person using the wireless service is, for now, often much less precise than one using conventional wireline. The dispatcher must ask the caller to know the exact location from which comes the call. Contrary to what is described on TV or in the movies, the location of a wireless 9-1-1 call provided by the wireless telephone network can be very vague and require long and arduous research, with no guarantee of success in all cases. GPS technology is not yet always used by the telephone network, and is not working well when used inside a building, tunnel, etc. The tax provides municipalities and 9-1-1 emergency call centers with the resources to adapt to new technologies as they become available, to better serve the population. The CRTC has jurisdiction to impose new technical standards in this respect to wireless service providers in Canada.
Read more Hide explanationWhat is the meaning of Next Generation 9-1-1 services?
NG911, or Next Generation 9-1-1, is an initiative aimed at upgrading the current 911 emergency communication systems to a more advanced and technologically sophisticated platform. NG911 is designed to improve emergency response services by integrating digital and IP-based technologies. You can visit the section of the CRTC website dedicated to this topic to learn more.
NG911, or Next Generation 9-1-1, is an initiative aimed at upgrading the current 911 emergency communication systems to a more advanced and technologically sophisticated platform. NG911 is designed to improve emergency response services by integrating digital and IP-based technologies. You can visit the section of the CRTC website dedicated to this topic to learn more.
Read more Hide explanationWhat is Voice over Internet Protocol (VoIP) 9-1-1 Service?
Voice over Internet Protocol (VoIP) 911 service refers to the ability to make emergency calls to the 911 number through Internet Protocol-based telephony services, such as Voice over IP. 911 is the standard emergency number in the United States and Canada, allowing individuals to quickly contact emergency services. When it comes to VoIP services, there…
Voice over Internet Protocol (VoIP) 911 service refers to the ability to make emergency calls to the 911 number through Internet Protocol-based telephony services, such as Voice over IP. 911 is the standard emergency number in the United States and Canada, allowing individuals to quickly contact emergency services. When it comes to VoIP services, there may be specific 911 considerations due to technology differences from traditional phone services. Unlike landline phones, where the caller's physical location is usually known to the emergency service, VoIP calls can originate from a variety of geographic locations depending on how the service is configured. In addition, if you have to hang up during the call or cannot speak, we may not be able to help you as expected. To address this challenge, many regions have implemented regulations requiring VoIP service providers to offer accurate location assistance for emergency calls. This may involve associating a physical address with the VoIP number, so that emergency services can quickly locate the caller if needed. When using a VoIP service to dial 911, it is essential to ensure that the service provider complies with regulations regarding emergency location assistance and connectivity to emergency services. Also make sure you understand how the service handles emergency calls and what information will be passed on to the emergency services to ensure prompt and efficient assistance if needed. We invite you to carefully read the entire section of the CRTC website on this subject and to inquire with your telephone service provider.
Read more Hide explanationIs 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 centers 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 2010. The…
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 centers 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 2010. The Ministère de la Sécurité publique du Québec (Department of Public Safety) is responsible for defining certain service standards and monitoring their application, since December 2010, by a periodic accreditation procedure aimed at ensuring compliance with these standards. The CRTC, a federal public authority, is in charge of regulating and supervising the 9-1-1 networks services providers. It sets deadlines that telephone service providers must meet in order to offer new services to subscribers and technical standards to be met. The tax revenues allow 9-1-1 call centers to acquire or modify equipment and train staff during such changes, as was the case during the introduction of Text to 9-1-1 reserved for Deaf, Hard of Hearing or persons with a Speech Disability registered with their wireless service provider. Canada is preparing to offer the next generation of 9-1-1 service which entails major enhancement to 911 emergency services.
Read more Hide explanation