Indian, Indian Band, Tribal Council or Band-Empowered Entity

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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.

Purchase of a telephone service by an Indian

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.

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

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.

Refund of the tax

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.

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