T-4 - Telecommunications Tax Act

Section 4 Disposition versions

1991-01-01

4. A tax of 8% is imposed on the price of every telecommunication sent or received by a user, and on the rent due or paid by a user. Such price or rent includes the tax paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), determined without reference to the input tax credit provided for in that Part.

In the case of rent payable for the private use of a line partly outside Québec, such tax shall only be imposed in the proportion of the length of the part of the line within Québec to the total length.

If the rent is only partly payable for the private use of such a line, the Minister of Revenue may determine what portion is imputable to such use.

Similarly, if a charge includes rent and payment for anything else, the Minister of Revenue may determine what portion of such charge is rent.

1965 (1st sess.), c. 28, s. 2; 1966-67, c. 35, s. 1; 1982, c. 56, s. 38; 1983, c. 44, s. 66; 1990, c. 60, s. 55.

1983-12-21

4. A tax of 9% is imposed on the price of every telecommunication sent or received by a user, and on the rent due or paid by a user.

In the case of rent payable for the private use of a line partly outside Québec, such tax shall only be imposed in the proportion of the length of the part of the line within Québec to the total length.

If the rent is only partly payable for the private use of such a line, the Minister of Revenue may determine what portion is imputable to such use.

Similarly, if a charge includes rent and payment for anything else, the Minister of Revenue may determine what portion of such charge is rent.

1965 (1st sess.), c. 28, s. 2; 1966-67, c. 35, s. 1; 1982, c. 56, s. 38; 1983, c. 44, s. 66.

1982-12-16

4. A tax of eight per cent is imposed on the price of every telecommunication sent or received by a user, and on the rent due or paid by a user.

Notwithstanding the first paragraph, the tax is 9 % for the period from 1 June 1982 to 31 March 1983.

In the case of rent payable for the private use of a line partly outside Québec, such tax shall only be imposed in the proportion of the length of the part of the line within Québec to the total length.

If the rent is only partly payable for the private use of such a line, the Minister of Revenue may determine what portion is imputable to such use.

Similarly, if a charge includes rent and payment for anything else, the Minister of Revenue may determine what portion of such charge is rent.

1965 (1st sess.), c. 28, s. 2; 1966-67, c. 35, s. 1; 1982, c. 56, s. 38.

1977-12-31

4. A tax of eight per cent is imposed on the price of every telecommunication sent or received by a user, and on the rent due or paid by a user.

In the case of rent payable for the private use of a line partly outside Québec, such tax shall only be imposed in the proportion of the length of the part of the line within Québec to the total length.

If the rent is only partly payable for the private use of such a line, the Minister of Revenue may determine what portion is imputable to such use.

Similarly, if a charge includes rent and payment for anything else, the Minister of Revenue may determine what portion of such charge is rent.

1965 (1st sess.), c. 28, s. 2; 1966-67, c. 35, s. 1.