If you provide telephone services, you must collect the municipal tax for 9-1-1 service from every person that has a subscription to a telephone service or that pays a sum in advance for the service. However, you are not required to collect the tax from any person that purchases a telephone service for the purpose of providing it to someone else as a telecommunications service provider.

At least once a year, you must, by any means you consider appropriate, inform the person:

• that you are collecting the municipal tax for 9-1-1 service on the telephone service;
• that the tax is a set monthly amount for each telephone service and is charged per telephone number (or per outgoing access line for a multiline service other than a Centrex service).

Period	Monthly amount
August 1, 2016, to December 31, 2023	$0.46
January 1 to December 31, 2024	$0.52
January 1 to December 31, 2025	$0.54

The amount of the tax will be indexed on January 1 of each year based on the average consumer price index for Quebec. Indexation reflects the variation for the 12-month period ending on June 30 of the year preceding the year for which the tax is to be indexed. Note that the average consumer price index excludes alcoholic beverages, tobacco products, smokers' supplies and recreational cannabis.

If you are required to refund an amount of tax you collect, refer to Refund of the Municipal Tax for 9-1-1 Service.