Since 2016, the municipal tax has been $0.46 per month. This tax will be increased to $0.52 starting January 1st, 2024. Added to this increase is an annual indexation mechanism which will take effect January 1st, 2025. This tax applies to any telephone service allowing you to dial 9-1-1 or in the case of a multi-line telephone service other than a Centrex service, per outgoing access line.
Similar conditions exist in seven other Canadian provinces.
Frequently asked questions
How much is the municipal tax for 9-1-1?
As of January 1, 2024, the municipal tax is $0.52. This tax applies to all telephone services used to dial 9-1-1 or, in the case of a multiline telephone service other than a Centrex service, per outgoing access line.
As of January 1, 2024, the municipal tax is $0.52. This tax applies to all telephone services used to dial 9-1-1 or, in the case of a multiline telephone service other than a Centrex service, per outgoing access line.
Will municipalities have to revise their 9-1-1 tax by-laws each time the tax is indexed?
No. The indexation mechanism has been designed so that annual indexations scheduled as of January 1, 2025 will not require municipal by-law amendments. Reference: Taxe municipale pour le 9-1-1 - Fiscalité - Ministère des Affaires municipales et de l'Habitation (gouv.qc.ca)
No. The indexation mechanism has been designed so that annual indexations scheduled as of January 1, 2025 will not require municipal by-law amendments. Reference: Taxe municipale pour le 9-1-1 - Fiscalité - Ministère des Affaires municipales et de l'Habitation (gouv.qc.ca)
Read more Hide explanationWill the municipal tax rate for 9-1-1 be revised annually?
Yes, as of January 1, 2025, the tax rate will be indexed annually on January 1 of each year, in accordance with an indexation notice published by the government in the Gazette officielle du Québec no later than September 30 preceding the indexation. Reference: Taxe municipale pour le 9-1-1 - Fiscalité - Ministère des Affaires municipales et de l'Habitation…
Yes, as of January 1, 2025, the tax rate will be indexed annually on January 1 of each year, in accordance with an indexation notice published by the government in the Gazette officielle du Québec no later than September 30 preceding the indexation. Reference: Taxe municipale pour le 9-1-1 - Fiscalité - Ministère des Affaires municipales et de l'Habitation (gouv.qc.ca)
Read more Hide explanationIs the municipal tax for 9-1-1 subject to GST and QST?
Yes, the Goods and Services Tax (GST) and Quebec Sales Tax (QST) apply to the entire amount charged by the provider to its customer for the telephone service rendered. The municipal tax for 911 is included in this amount and is therefore subject to GST and QST.
Yes, the Goods and Services Tax (GST) and Quebec Sales Tax (QST) apply to the entire amount charged by the provider to its customer for the telephone service rendered. The municipal tax for 911 is included in this amount and is therefore subject to GST and QST.
What is the 9-1-1 municipal tax?
The Loi sur la sécurité civile stipulates that every local municipality, with the exception of a northern village, must provide the services of a 9-1-1 emergency center on its territory to respond to emergency calls. In addition to receiving these calls, emergency centers are mandated to determine the nature of the emergency and redirect calls to…
The Loi sur la sécurité civile stipulates that every local municipality, with the exception of a northern village, must provide the services of a 9-1-1 emergency center on its territory to respond to emergency calls. In addition to receiving these calls, emergency centers are mandated to determine the nature of the emergency and redirect calls to the most appropriate secondary emergency call centers, such as fire, police and ambulance services. One of the sources of funding available to municipalities to meet this obligation is the 9 1 1 municipal tax. Mandated by the Quebec government (through the Règlement encadrant la taxe municipale pour le 9‑1‑1 ) and by municipalities (through municipal by-laws), this tax is levied monthly on customers of telephone services in Quebec. Reference : Taxe municipale pour le 9-1-1 - Fiscalité - Ministère des Affaires municipales et de l'Habitation (gouv.qc.ca)
Read more Hide explanationIs Quebec the only place in Canada where 9-1-1 emergency centers are funded by telephone service customers?
Funding for 9-1-1 emergency services is currently provided in eight other provinces and territories by a monthly fee or charge levied on telephone service customers. These are New Brunswick ($0.97), Prince Edward Island ($0.70), Nova Scotia ($0.43), Alberta ($0.95), Saskatchewan ($2.08), Newfoundland and Labrador ($0.75), Northwest Territories ($1.70) and British Columbia (municipal rate, which varies…
Funding for 9-1-1 emergency services is currently provided in eight other provinces and territories by a monthly fee or charge levied on telephone service customers. These are New Brunswick ($0.97), Prince Edward Island ($0.70), Nova Scotia ($0.43), Alberta ($0.95), Saskatchewan ($2.08), Newfoundland and Labrador ($0.75), Northwest Territories ($1.70) and British Columbia (municipal rate, which varies by region from $0.47 to more). In all these jurisdictions, the fee or tariff applies to both wireless and landline telephony, except in British Columbia, where only landline telephony is currently subject.
Read more Hide explanationDoes a person who uses both a traditional telephone service and a wireless services have to pay the tax for each service?
Yes, the tax is applied monthly to all telephone communication service that allows the user to reach the 911 emergency service, whether or not the 911 service is used. By analogy, a customer's obligation to pay the tax for each telephone service reflects the same principle that applies to automobile license fees: two cars, two…
Yes, the tax is applied monthly to all telephone communication service that allows the user to reach the 911 emergency service, whether or not the 911 service is used. By analogy, a customer's obligation to pay the tax for each telephone service reflects the same principle that applies to automobile license fees: two cars, two license plates.
Read more Hide explanationWhat is the purpose of the municipal tax for 9-1-1?
The 9-1-1 municipal tax enables municipalities to provide sustainable, predictable funding for emergency call centers on their territory. Reference : Taxe municipale pour le 9-1-1 - Fiscalité - Ministère des Affaires municipales et de l'Habitation (gouv.qc.ca)
The 9-1-1 municipal tax enables municipalities to provide sustainable, predictable funding for emergency call centers on their territory. Reference : Taxe municipale pour le 9-1-1 - Fiscalité - Ministère des Affaires municipales et de l'Habitation (gouv.qc.ca)
Read more Hide explanationWhat is Next Generation 9-1-1?
Next Generation 9-1-1 (9-1-1 PG) is an initiative to upgrade current emergency communications systems to a more advanced, technologically sophisticated platform by integrating digital and IP technologies. The modernization of the 9-1-1 network, for example, will enable Canadian citizens to transmit audio and text messages, as well as streaming video and photos that can greatly…
Next Generation 9-1-1 (9-1-1 PG) is an initiative to upgrade current emergency communications systems to a more advanced, technologically sophisticated platform by integrating digital and IP technologies. The modernization of the 9-1-1 network, for example, will enable Canadian citizens to transmit audio and text messages, as well as streaming video and photos that can greatly assist emergency services. To find out more, visit the section of the CRTC website devoted to this subject.
Read more Hide explanationDo telephone service customers have to pay municipal tax every time they dial 9-1-1?
No. Use of the 9-1-1 service in an emergency is free. Calls to 9-1-1 from a public telephone are also free. They can also be made with a wireless device that is deactivated (without a subscription), but still functional.
No. Use of the 9-1-1 service in an emergency is free. Calls to 9-1-1 from a public telephone are also free. They can also be made with a wireless device that is deactivated (without a subscription), but still functional.
Read more Hide explanationWhat are local VoIP services?
VoIP, or Voice over IP, uses the Internet to transmit voice calls instead of traditional telephone networks. Local VoIP services work by routing voice calls via an Internet connection within a specific geographical area, often using local or regional servers.
VoIP, or Voice over IP, uses the Internet to transmit voice calls instead of traditional telephone networks. Local VoIP services work by routing voice calls via an Internet connection within a specific geographical area, often using local or regional servers.
How is the municipal tax for 9-1-1 collected?
As agents of the municipalities, telephone service providers must collect the municipal 911 tax from their customers on a monthly basis and remit it to Revenu Québec. These revenues are then distributed to the municipalities required to provide 911 emergency center services on their territory, through the Agence municipale de financement et de développement des…
As agents of the municipalities, telephone service providers must collect the municipal 911 tax from their customers on a monthly basis and remit it to Revenu Québec. These revenues are then distributed to the municipalities required to provide 911 emergency center services on their territory, through the Agence municipale de financement et de développement des Centers d'urgence 9-1-1 du Québec.
Read more Hide explanationDo local VoIP service providers have to provide 9-1-1 service?
Yes, the provider must provide basic or enhanced 9-1-1 service to their customers. However, local VoIP services can present specific challenges when it comes to accessing 911 emergency service. Unlike traditional phone lines, where the caller's physical location can be determined automatically by the service provider, VoIP uses the Internet and can be used anywhere…
Yes, the provider must provide basic or enhanced 9-1-1 service to their customers. However, local VoIP services can present specific challenges when it comes to accessing 911 emergency service. Unlike traditional phone lines, where the caller's physical location can be determined automatically by the service provider, VoIP uses the Internet and can be used anywhere there is an Internet connection. As a result, it can be difficult for emergency call centers to determine the precise location of the caller. Make sure you understand how the service handles emergency calls, and what information will be passed on to the emergency services to ensure fast, efficient assistance when needed. Further details are available on the CRTC Website.
Read more Hide explanationDo telephone service providers retain an amount for administrative costs?
Yes, in accordance with current regulations, telephone service providers retain $0.04 of the tax to cover their administrative costs. More details are available in the Annual Report, in the Publications section of the site.
Yes, in accordance with current regulations, telephone service providers retain $0.04 of the tax to cover their administrative costs. More details are available in the Annual Report, in the Publications section of the site.
Read more Hide explanationWhat is the role of the Agence municipale de financement et de développement des centers d'urgence 9-1-1 du Québec?
The Agence municipale de financement et de développement des Centres d'urgence 9-1-1 du Québec is a non-profit organization responsible for receiving, managing and distributing the proceeds of the tax among local municipalities. The distribution is made according to the formula determined by its Board of Directors. The Board of Directors is made up of representatives…
The Agence municipale de financement et de développement des Centres d'urgence 9-1-1 du Québec is a non-profit organization responsible for receiving, managing and distributing the proceeds of the tax among local municipalities. The distribution is made according to the formula determined by its Board of Directors. The Board of Directors is made up of representatives of the Fédération québécoise des municipalités, the Union des municipalités du Québec and Ville de Montréal. In addition, the ministre des Affaires municipales et de l'Habitation designates an observer to attend Board meetings. For more information on the Agency's activities, please refer to the section entitled "Mission de l’agence" in the Annual Report Publications.
Read more Hide explanationHow long has the municipal tax for 9-1-1 been in effect?
Since December 2009, funding has been provided by a municipal tax that all telephone service providers, including wireless services, Internet telephony and calling cards, must collect from their customers. Prior to this date, funding for 911 emergency centers serving municipalities was provided by a municipal tariff of $0.47 per month, which appeared on the bill…
Since December 2009, funding has been provided by a municipal tax that all telephone service providers, including wireless services, Internet telephony and calling cards, must collect from their customers. Prior to this date, funding for 911 emergency centers serving municipalities was provided by a municipal tariff of $0.47 per month, which appeared on the bill of wireline telephone service customers in some municipalities. However, this tariff was not collected by all telephone service providers, but only by those who had signed agreements with municipalities for this purpose. Most cell phone service providers did not have such agreements, so only a portion of telephone service customers contributed to funding 911 emergency centers. This posed a problem of equity between citizens and furthermore, underfunding for 911 emergency centers. In the 2007-2013 agreement on a fiscal and financial partnership signed in the spring of 2006 with the municipal associations and the City of Montreal, the government undertook to ensure that all customers of a telephone service that connects to the 911 service now contribute to the funding of 9-1-1 emergency centers.
Read more Hide explanationHow much does this tax represent in Quebec?
The municipal 911 tax generated gross annual revenues of $50.6 million in 2022. Of this amount, $49.37 million was paid to municipalities to fund 911 emergency call centers. The difference represents administration fees withheld by telephone service providers, Revenu Québec and the Agence municipale de financement et de développement des centers d'urgence 9-1-1 du Québec.…
The municipal 911 tax generated gross annual revenues of $50.6 million in 2022. Of this amount, $49.37 million was paid to municipalities to fund 911 emergency call centers. The difference represents administration fees withheld by telephone service providers, Revenu Québec and the Agence municipale de financement et de développement des centers d'urgence 9-1-1 du Québec. Further details are available in our 2022 Annual Report, in the "Publications" section of the site.
Read more Hide explanationHow are wireless calls located when calling 9-1-1?
For the time being, the location service available to people using wireless telephony is often much less accurate than for those using conventional wireline service. The operator has to ask the caller exactly where the call is coming from. Contrary to what is portrayed on TV or in the movies, the location of a cellular…
For the time being, the location service available to people using wireless telephony is often much less accurate than for those using conventional wireline service. The operator has to ask the caller exactly where the call is coming from. Contrary to what is portrayed on TV or in the movies, the location of a cellular call provided to the 9-1-1 center by the telephone network can be very imprecise. GPS technology is not yet used in all cases by the telephone network and telephone devices. Furthermore, the connection can be interrupted if the caller is inside a building, tunnel, etc. The tax provides municipal 9-1-1 emergency centers with the resources they need to acquire new technologies, in order to better serve the population. The CRTC has jurisdiction to impose new technical standards on cell phone companies in Canada. The upcoming implementation of the next-generation 9-1-1 service (9-1-1 PG) will improve caller location accuracy.
Read more Hide explanationHow do you explain the various amounts associated with 9-1-1 emergency service that appear on your telephone bill?
The municipal 9-1-1 tax imposed on all telephone service customers is the only amount paid to municipalities to finance emergency centers, after deduction of certain third-party fees provided for by regulation. Any other amount indicated on a customer's bill as "9-1-1 service or access" refers to network or connection costs authorized by the CRTC for…
The municipal 9-1-1 tax imposed on all telephone service customers is the only amount paid to municipalities to finance emergency centers, after deduction of certain third-party fees provided for by regulation. Any other amount indicated on a customer's bill as "9-1-1 service or access" refers to network or connection costs authorized by the CRTC for wireline services, or to other elements that must be explained by the provider for wireless network or VoIP services. Customers are invited to contact their provider if they have any questions on this subject.
Read more Hide explanation