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

T-4 - Telecommunications Tax Act

Section 1
Disposition versions

Full text
1. In this Act:
(a)  “telecommunication” means a message transmitted by means of electromagnetic waves or otherwise in the form of words, writing, images, symbols or other indications;
(b)  “line” includes the space between a transmitter and a receiver of telecommunications and any other channel of transmission of telecommunications;
(c)  “rent” includes any sum payable for the use of a telecommunication service, except the installation costs of such a service if they are indicated on an invoice in such a way as not to be mistaken for any other sum;
(d)  “user” means a person who sends or receives a telecommunication at his own expense, in Québec, or who uses in Québec a telecommunication service other than a telephone service which is movable property within the meaning of the Retail Sales Tax Act (chapter I-1);
(e)  “registration certificate” means a registration certificate issued under this Act;
(f)  “regulation” means a regulation made by the Government under this Act.
1965 (1st sess.), c. 28, s. 1; 1971, c. 30, s. 1; 1984, c. 35, s. 45.
1. In this act:
(a)  “telecommunication” means a message transmitted by means of electromagnetic waves or otherwise in the form of words, writing, images, symbols or other indications;
(b)  “line” includes the space between a transmitter and a receiver of telecommunications and any other channel of transmission of telecommunications;
(c)  “rent” includes any sum payable for the use of a telecommunication service;
(d)  “user” means a person who sends or receives a telecommunication at his own expense, in Québec, or who uses in Québec a telecommunication service other than a telephone service which is moveable property within the meaning of the Retail Sales Tax Act (chapter I-1);
(e)  “registration certificate” means a registration certificate issued under this act;
(f)  “regulation” means a regulation made by the Government under this act.
1965 (1st sess.), c. 28, s. 1; 1971, c. 30, s. 1.
© Gouvernement du Québec