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T-4 - Telecommunications Tax Act

Section 1
Disposition versions

Full text
1. In this Act:
(a)  “telecommunication” means a message transmitted by means of electromagnetic waves or otherwise in the form of words, writing, images, symbols or other indications;
(b)  “line” includes the space between a transmitter and a receiver of telecommunications and any other channel of transmission of telecommunications;
(c)  “rent” includes any sum payable for the use of a telecommunication service, except the installation costs of such a service if they are indicated on an invoice in such a way as not to be mistaken for any other sum;
(d)  “user” means a person who sends or receives a telecommunication at his own expense, in Québec, or who uses in Québec a telecommunication service other than a telephone service which is movable property within the meaning of the Retail Sales Tax Act (chapter I-1);
(e)  “registration certificate” means a registration certificate issued under this Act;
(f)  “regulation” means a regulation made by the Government under this Act.
1965 (1st sess.), c. 28, s. 1; 1971, c. 30, s. 1; 1984, c. 35, s. 45.
1. In this act:
(a)  “telecommunication” means a message transmitted by means of electromagnetic waves or otherwise in the form of words, writing, images, symbols or other indications;
(b)  “line” includes the space between a transmitter and a receiver of telecommunications and any other channel of transmission of telecommunications;
(c)  “rent” includes any sum payable for the use of a telecommunication service;
(d)  “user” means a person who sends or receives a telecommunication at his own expense, in Québec, or who uses in Québec a telecommunication service other than a telephone service which is moveable property within the meaning of the Retail Sales Tax Act (chapter I-1);
(e)  “registration certificate” means a registration certificate issued under this act;
(f)  “regulation” means a regulation made by the Government under this act.
1965 (1st sess.), c. 28, s. 1; 1971, c. 30, s. 1.
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