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ARTICLE · 09 APRIL 2025

Budget du Québec 2025 : Implications majeures pour les exploitants de réseaux de services publics

McCarthy Tétrault
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Le 25 mars 2025, le gouvernement du Québec a déposé le budget 2025-2026 (Budget). Le Budget propose notamment des modifications significatives au régime de la taxe sur les services publics (TSP)...

CanadaEnergy and Natural Resources
Point De Vue Fiscal, De McCarthy Tétrault
Point De Vue Fiscal, De McCarthy Tétrault
Christian Meighen
Christian Meighen
GenevièVe Favreau
GenevièVe Favreau
Emma Murrin
Emma Murrin
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Le 25 mars 2025, le gouvernement du Québec a déposé le budget 2025-2026 (Budget). Le Budget propose notamment des modifications significatives au régime de la taxe sur les services publics (TSP) qui pourraient avoir un impact financier majeur sur les acteurs dans les domaines de l'énergie électrique, des télécommunications1 et de la distribution de gaz.

Règles actuelles

La TSP a été instaurée dans le cadre du budget 2004-2005 en tant que régime d'exception à l'impôt foncier relativement aux immeubles intégrés à un réseau de télécommunication, de distribution de gaz, ou de production, transmission ou distribution d'énergie électrique.

Administrée par Revenu Québec, la TSP est calculée en fonction de la valeur nette de certains actifs immobiliers (VNA) faisant partie du réseau de l'exploitant telle que montrée à ses états financiers et est payable par l'exploitant lui-même. Par exemple, dans le cas d'un projet de production d'électricité détenu par le

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