THE MUNICIPAL 911 TAX AND ITS APPLICATION TO B2B2C TELEPHONE SERVICES 

A law that came into force during the fourth quarter of 2009 created a new tax applicable to the delivery of telephone services.  Customers with B2B2C telephone services should read the following information to understand this tax.

The Quebec government has passed legislation to standardize the distribution of costs for 911 emergency telephone services through a new municipal tax to be levied by all telephone service providers.

The law stipulates that all suppliers of telephone services have the obligation to register with the Quebec Ministry of Revenue (MRQ) and collect the tax starting on December 1st, 2009.

For this reason, effective December 1st, 2009, B2B2C added a new element to your monthly bill bearing the name “Tax(e) Municipal(e) 9-1-1 (D) — — Taxe municipale 9-1-1 / Municipal 9-1-1 Tax”.  In accordance with the law, and the change that came into effect on August 1st 2016, this tax is equivalent to 46 cents per phone line active in your account.

Please note that this change in billing applies only to municipal 9-1-1 fees.  Fees for other 9-1-1 emergency services billed by B2B2C, if applicable, remains unchanged.

For all questions regarding the municipal 911 tax please contact:

Quebec Ministry of Revenue
Telephone: 1 800 567-4692
Web: https://www.revenuquebec.ca/en/citizens/consumption-taxes/taxable-zero-rated-or-tax-exempt-goods-and-services/municipal-tax-for-9-1-1-service/