Indian, Indian Band, Tribal Council or Band-Empowered Entity
The municipal tax for 9-1-1 service is generally harmonized with the GST and the QST with regard to telephone services provided to an Indian, an Indian band, a tribal council or a band-empowered entity.
Where a wireline or cellular telephone service is provided by subscription to an Indian, the municipal tax for 9-1-1 service is not payable, provided the Indian's 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 Indian must pay the tax.
Where a telephone service is provided to an Indian 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.
Where an Indian, an Indian 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.