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F-2.1 - Act respecting municipal taxation

Section 244.71.1
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244.71.1. The Minister of Revenue is responsible for collecting and recovering the tax from a telephone service provider on behalf of a local municipality.
To that end, the Tax Administration Act (chapter A-6.002) and the other laws of Québec, as well as their regulations, apply, with the necessary modifications, to section 244.71, to a municipal by-law passed under section 244.68 or the fourth paragraph of section 244.69 and to a regulation referred to in subparagraph 14 of the first paragraph of section 262, as if that section, those by-laws and that regulation were fiscal laws within the meaning of the Tax Administration Act.
In addition, the tax is deemed to be a duty provided for by a fiscal law for the purpose of the Government’s exercise of its regulatory power to grant exemptions under section 96 of the Tax Administration Act.
The Minister of Revenue is responsible for the administration of this section.
2009, c. 26, s. 67; 2010, c. 31, s. 175.
244.71.1. The Minister of Revenue is responsible for collecting and recovering the tax from a telephone service provider on behalf of a local municipality.
To that end, the Act respecting the Ministère du Revenu (chapter M-31) and the other laws of Québec, as well as their regulations, apply, with the necessary modifications, to section 244.71, to a municipal by-law passed under section 244.68 or the fourth paragraph of section 244.69 and to a regulation referred to in subparagraph 14 of the first paragraph of section 262, as if that section, those by-laws and that regulation were fiscal laws within the meaning of the Act respecting the Ministère du Revenu.
In addition, the tax is deemed to be a duty provided for by a fiscal law for the purpose of the Government’s exercise of its regulatory power to grant exemptions under section 96 of the Act respecting the Ministère du Revenu.
The Minister of Revenue is responsible for the administration of this section.
2009, c. 26, s. 67.
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