The municipal tax for 9-1-1 service is generally harmonized with the GST and the QST with regard to telephone services provided to a First Nations member, a band, a tribal council or a band-empowered entity.

Purchase of a telephone service by a First Nations member

Where a wireline or cellular telephone service is provided by subscription to a First Nations member, the municipal tax for 9-1-1 service is not payable, provided the billing address is located on a reserve.

However, where a telephone service is provided other than through subscription (e.g., through a prepaid calling card), the First Nations member must pay the tax.

Purchase of a telephone service by a band, a tribal council or a band-empowered entity

Where a telephone service is provided to a band, a tribal council or a band-empowered entity, the municipal tax for 9-1-1 service is not payable, provided the service is used for band management activities. This applies to wireline or cellular telephone services purchased on or off a reserve, regardless of whether they are provided through subscription or through other means.

Refund of the tax

Where a First Nations member, a band, a tribal council or a band-empowered entity pays the municipal tax for 9-1-1 service in error, a refund can be claimed

• from the telephone service provider, or
• from Revenu Québec

However, such a claim must be made within four years following the date on which the tax was collected.