Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
I-3 - Taxation Act
Section 1175.32
Disposition versions
1175.32. The public utility tax to be paid by an operator for a calendar year is equal to
(a) in the case of the operation of a telecommunications system, the aggregate of
i. 0.70% of the aggregate of
(1) the portion of the net value of the assets forming part of the operator’s system, for the operator’s last fiscal period that ends in the preceding calendar year, that is attributable to immovables subject to tax that are not eligible assets and that does not exceed $750,000,000, and
(2) the portion of the net value of the assets forming part of the operator’s system, for the operator’s last fiscal period that ends in the preceding calendar year, that is attributable to eligible assets, and
ii. 10.5% of the portion of the net value of the assets forming part of the operator’s system, for the operator’s last fiscal period that ends in the preceding calendar year, that is attributable to immovables subject to tax that are not eligible assets and that exceeds $750,000,000;
(b) in the case of the operation of a gas distribution system, the aggregate of
i. 0.75% of the portion of the net value of the assets forming part of the operator’s system for the operator’s last fiscal period that ends in the preceding calendar year, that does not exceed $750,000,000, and
ii. 1.50% of the portion of the net value of the assets forming part of the operator’s system for the operator’s last fiscal period that ends in the preceding calendar year, that exceeds $750,000,000; and
(c) in the case of the operation of an electric power production, transmission or distribution system, the aggregate of
i. 0.20% of the portion of the net value of the assets forming part of the operator’s system for the operator’s last fiscal period that ends in the preceding calendar year, that does not exceed $750,000,000, and
ii. 0.55% of the portion of the net value of the assets forming part of the operator’s system for the operator’s last fiscal period that ends in the preceding calendar year, that exceeds $750,000,000.
1175.32. The public utility tax to be paid by an operator for a calendar year is equal to
(a) in the case of the operation of a telecommunications system, the aggregate of
i. 0.70% of the portion of the net value of the assets forming part of the operator’s system for the operator’s last fiscal period that ends in the preceding calendar year, that does not exceed $750,000,000, and
ii. 10.5% of the portion of the net value of the assets forming part of the operator’s system for the operator’s last fiscal period that ends in the preceding calendar year, that exceeds $750,000,000;
(b) in the case of the operation of a gas distribution system, the aggregate of
i. 0.75% of the portion of the net value of the assets forming part of the operator’s system for the operator’s last fiscal period that ends in the preceding calendar year, that does not exceed $750,000,000, and
ii. 1.50% of the portion of the net value of the assets forming part of the operator’s system for the operator’s last fiscal period that ends in the preceding calendar year, that exceeds $750,000,000; and
(c) in the case of the operation of an electric power production, transmission or distribution system, the aggregate of
i. 0.20% of the portion of the net value of the assets forming part of the operator’s system for the operator’s last fiscal period that ends in the preceding calendar year, that does not exceed $750,000,000, and
ii. 0.55% of the portion of the net value of the assets forming part of the operator’s system for the operator’s last fiscal period that ends in the preceding calendar year, that exceeds $750,000,000.
