If you provide telephone services within the territory of any Québec municipality, you must collect the municipal tax for 9-1-1 service and remit it to us.

To do so, you must:

1. register for the municipal tax for 9-1-1 service;
2. collect the tax from every person that has a subscription to a telephone service or that pays an amount in advance for that service; and
3. report and remit the municipal tax for 9-1-1 service.

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• Refund of the Municipal Tax for 9-1-1 Service