F-2.1, r. 14 - Regulation governing the municipal tax for 9-1-1

Section 1 Disposition versions

2012-09-01

1. For the purposes of the municipal tax referred to in section 244.68 of the Act respecting municipal taxation (chapter F-2.1),

(1)  “client” means a person who subscribes to a telephone service for a purpose other than provide again telephone services as a telecommunications service provider;

(2)  “telephone service” means a telecommunications service that meets the following conditions:

(a)  9-1-1 can be dialled to reach directly or indirectly a 9-1-1 emergency centre providing services in Québec;

(b)  it is provided, in the territory of a local municipality, by a telecommunications service provider.

Where a telecommunications service provider reserves one of its telephone services for its own use, it is deemed, for that service, to be a client referred to in subparagraph 1 of the first paragraph.

For the purposes of subparagraph b of subparagraph 2 of the first paragraph, the telecommunications service is deemed to be provided in the territory of the local municipality where the telephone number assigned to the client for using the service has a Québec area code.

O.C. 773-2009, s. 1.