Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

F-2.1 - Act respecting municipal taxation

Section 228
Disposition versions

Full text
228. (Repealed).
1979, c. 72, s. 228; 1983, c. 57, s. 118; 1993, c. 19, s. 5; 1997, c. 14, s. 5; 2005, c. 23, s. 24.
228. For the purposes of this subdivision,
(1)  “gross revenue” means
(a)  in the case of a gas distribution or telecommunications system operated by a person during a fiscal period, the aggregate of all amounts received or receivable during the fiscal period, according to the method regularly followed by the person in computing his income for the purposes of Part I of the Taxation Act (chapter I-3), otherwise than as capital, not including interest in respect of an obligation or debt secured by a hypothec, dividends and rents or royalties for property, other than equipment not linked to the system, that is not used in the main activity of the person;
(b)  (subparagraph repealed);
(c)  in the case of an electric power production, transmission or distribution system, all the gross revenue derived from the sale of electric power to Québec consumers served by that system, or for the purpose of resale to Québec consumers;
(2)  “taxable gross revenue” in respect of an electric power production, transmission or distribution system means the sum of the following amounts:
(a)  the amount of gross revenue derived from the sale of electric power for consumption in Québec or for the purpose of resale to Québec consumers, less the amount of gross revenue derived from the sale of power referred to in the second paragraph of section 222, and less the amount of purchases of electric power for resale, if that power is produced in Québec; and
(b)  the amount of gross revenue derived from the sale of electric power to a transmitter exporting it outside Québec;
(3)  “net revenue” of a person for a fiscal period means the amount by which his revenue from the operation of a system for the fiscal period exceeds his loss from the operation of a system for the fiscal period;
(4)  “revenue from the operation of a system” or “loss from the operation of a system” of a person for a fiscal period means the revenue or loss of the person, for the fiscal period, from a business, where all or any part of the revenue is derived from the operation of a gas distribution or telecommunications system, and includes any revenue or loss pertaining directly to or incident to the business and any revenue or loss, for the fiscal period, from property used or held principally for the purpose of earning income from the business, computed in accordance with Part I of the Taxation Act, without reference, in respect of the business, to sections 94, 130, 130.1, 147, paragraphs a and b of section 148, paragraph d of section 157, sections 176 and 176.4, subsection 1 of section 179 and paragraphs f and g of section 600 of the said Act and before any deduction in respect of interest with respect to the business and in respect of any tax provided for in section 221;
(5)  “taxable revenue” of a person for a fiscal period means the amount by which his net revenue for the fiscal period exceeds the aggregate of the following amounts:
(a)  his net revenue, for the fiscal period, from the rental of equipment not linked to the system,
(b)  his net revenue, for the fiscal period, from the rental of time or space for advertising purposes, and
(c)  his net revenue, for the fiscal period, from the sale of equipment not linked to the system;
(6)  “net revenue from the rental of equipment not linked to the system” of a person for a fiscal period means an amount equal to such proportion of his net revenue for the fiscal period as his gross revenue, for the fiscal period, from the rental of equipment not linked to the system is of his gross revenue, for the fiscal period, from his business referred to in paragraph 4;
(7)  “net revenue from the rental of time or space for advertising purposes” of a person for a fiscal period means an amount equal to such proportion of his net revenue for the fiscal period as his gross revenue, for the fiscal period, from the rental of time or space for advertising purposes is of his gross revenue, for the fiscal period, from his business referred to in paragraph 4;
(8)  “net revenue from the sale of equipment not linked to the system” of a person for a fiscal period means an amount equal to such proportion of his net revenue for the fiscal period as his gross revenue, for the fiscal period, from the sale of equipment not linked to the system is of his gross revenue, for the fiscal period, from his business referred to in paragraph 4.
1979, c. 72, s. 228; 1983, c. 57, s. 118; 1993, c. 19, s. 5; 1997, c. 14, s. 5.
228. For the purposes of this subdivision,
(1)  “gross revenue” means
(a)  in the case of a gas distribution or telecommunications system operated by a person during a fiscal period, the aggregate of all amounts received or receivable during the fiscal period, according to the method regularly followed by the person in computing his income for the purposes of Part I of the Taxation Act (chapter I-3), otherwise than as capital, not including interest in respect of an obligation or debt secured by a hypothec, dividends and rents or royalties for property, other than equipment not linked to the system, that is not used in the main activity of the person;
(b)  (subparagraph repealed);
(c)  in the case of an electric power production, transmission or distribution system, all the gross revenue derived from the sale of electric power to Québec consumers served by that system;
(2)  “taxable gross revenue” in respect of an electric power production, transmission or distribution system means the sum of the following amounts:
(a)  the amount of gross revenue derived from the sale of electric power for consumption in Québec, less the amount of gross revenue derived from the sale of power contemplated in the second paragraph of section 222, and less the amount of purchases of electric power for resale, if that power is produced in Québec, and
(b)  the amount of gross revenue derived from the sale of electric power to a transmitter exporting it outside Québec;
(3)  “net revenue” of a person for a fiscal period means the amount by which his revenue from the operation of a system for the fiscal period exceeds his loss from the operation of a system for the fiscal period;
(4)  “revenue from the operation of a system” or “loss from the operation of a system” of a person for a fiscal period means the revenue or loss of the person, for the fiscal period, from a business, where all or any part of the revenue is derived from the operation of a gas distribution or telecommunications system, and includes any revenue or loss pertaining directly to or incident to the business and any revenue or loss, for the fiscal period, from property used or held principally for the purpose of earning income from the business, computed in accordance with Part I of the Taxation Act, without reference, in respect of the business, to sections 94, 130, 130.1, 147, paragraphs a and b of section 148, paragraph d of section 157, sections 176 and 176.4, subsection 1 of section 179 and paragraphs f and g of section 600 of the said Act and before any deduction in respect of interest with respect to the business and in respect of any tax provided for in section 221;
(5)  “taxable revenue” of a person for a fiscal period means the amount by which his net revenue for the fiscal period exceeds the aggregate of the following amounts:
(a)  his net revenue, for the fiscal period, from the rental of equipment not linked to the system,
(b)  his net revenue, for the fiscal period, from the rental of time or space for advertising purposes, and
(c)  his net revenue, for the fiscal period, from the sale of equipment not linked to the system;
(6)  “net revenue from the rental of equipment not linked to the system” of a person for a fiscal period means an amount equal to such proportion of his net revenue for the fiscal period as his gross revenue, for the fiscal period, from the rental of equipment not linked to the system is of his gross revenue, for the fiscal period, from his business referred to in paragraph 4;
(7)  “net revenue from the rental of time or space for advertising purposes” of a person for a fiscal period means an amount equal to such proportion of his net revenue for the fiscal period as his gross revenue, for the fiscal period, from the rental of time or space for advertising purposes is of his gross revenue, for the fiscal period, from his business referred to in paragraph 4;
(8)  “net revenue from the sale of equipment not linked to the system” of a person for a fiscal period means an amount equal to such proportion of his net revenue for the fiscal period as his gross revenue, for the fiscal period, from the sale of equipment not linked to the system is of his gross revenue, for the fiscal period, from his business referred to in paragraph 4.
1979, c. 72, s. 228; 1983, c. 57, s. 118; 1993, c. 19, s. 5.
228. For the purposes of this subdivision,
(1)  “gross revenue” means
(a)  in the case of a system of gas distribution to Québec consumers, all the gross revenue derived from the sale of non liquefied gas to Québec consumers;
(b)  in the case of a telecommunications system, all the gross revenue derived from the operation of that system, except the following:
i.  the reimbursement of the costs of installation, construction or repair of equipment;
ii.  the reimbursement of the costs of connecting equipment supplied by a customer;
iii.  the gross revenue derived from the hiring of time or space for advertising purposes;
iv.  the interest or the administration charges on accounts outstanding;
v.  the gross revenue derived from the sale of equipment;
vi.  the gross revenue derived from the hiring of cable selectors;
(c)  in the case of an electric power production, transmission or distribution system, all the gross revenue derived from the sale of electric power to Québec consumers served by that system;
(2)  “taxable gross revenue” means
(a)  in the case of a system contemplated in subparagraph a of paragraph 1, the gross revenue as defined in that subparagraph, plus the amount of gross revenue derived from the sale of liquefied gas and from the sale of gas outside Québec, and less the amount of purchases of gas;
(b)  in the case of a system contemplated in subparagraph b of paragraph 1, the gross revenue as defined in that subparagraph, less the following amounts:
i.  an amount paid or payable, as the case may be, to another telecommunications undertaking or to an electric power production, transmission or distribution undertaking, for the hiring of the whole system or a part thereof;
ii.  a reasonable amount as a reserve for doubtful debts;
iii.  in the case of a telephone undertaking, an amount paid or payable, as the case may be, to another such undertaking by virtue of an agreement providing for the relaying of long distance calls;
iv.  in the case of a cable-television undertaking, the costs of production of television programmes;
(c)  in the case of a system contemplated in subparagraph c of paragraph 1, the sum of the following amounts:
i.  the amount of gross revenue derived from the sale of electric power for consumption in Québec, less the amount of gross revenue derived from the sale of power contemplated in the second paragraph of section 222, and less the amount of purchases of electric power for resale, if that power is produced in Québec, and
ii.  the amount of gross revenue derived from the sale of electric power to a transmitter exporting it outside Québec.
1979, c. 72, s. 228; 1983, c. 57, s. 118.
228. For the purposes of this subdivision,
(1)  “gross revenue” means
(a)  in the case of a system of gas distribution to Québec consumers, all the gross revenue derived from the sale of non liquefied gas to Québec consumers;
(b)  in the case of a telecommunications system, all the gross revenue derived from the operation of that system, except the following:
i.  the reimbursement of the costs of installation, construction or repair of equipment;
ii.  the reimbursement of the costs of connecting equipment supplied by a customer;
iii.  the gross revenue derived from the hiring of time or space for advertising purposes;
iv.  the interest or the administration charges on accounts outstanding;
v.  the gross revenue derived from the sale of equipment;
vi.  the gross revenue derived from the hiring of cable selectors;
(c)  in the case of an electric power production, transmission or distribution system, all the gross revenue derived from the sale of electric power to Québec consumers served by that system;
(2)  “taxable gross revenue” means
(a)  in the case of a system contemplated in subparagraph a of paragraph 1, the gross revenue as defined in that subparagraph, plus the amount of gross revenue derived from the sale of liquefied gas and from the sale of gas outside Québec, and less the amount of purchases of gas;
(b)  in the case of a system contemplated in subparagraph b of paragraph 1, the gross revenue as defined in that subparagraph, less the following amounts:
i.  an amount paid or payable, as the case may be, to another telecommunications undertaking or to an electric power production, transmission or distribution undertaking, for the hiring of the whole system or a part thereof;
ii.  a reasonable amount as a reserve for doubtful debts;
iii.  in the case of a telephone undertaking, an amount paid or payable, as the case may be, to another such undertaking by virtue of an agreement providing for the relaying of long distance calls;
iv.  in the case of a cable-television undertaking, the costs of production of television programmes;
(c)  in the case of a system contemplated in subparagraph c of paragraph 1, the sum of the following amounts:
i.  the amount of gross revenue derived from the sale of electric power for consumption in Québec, less the amount of purchases of electric power for resale, if that power is produced in Québec, and
ii.  the amount of gross revenue derived from the sale of electric power to a transmitter exporting it outside Québec.
1979, c. 72, s. 228.
© Gouvernement du Québec