Section 21.26 — Excise Tax Act: Relief from tax for residential telephone service

No tax is payable under section 21.24 on any amount charged for the provision, commencement or cessation of residential telephone service, other than the provision of long distance telephone service; or the provision, installation, disconnection, replacement, repair or maintenance of any instrument, device, equipment or apparatus or any part thereof that is used in conjunction with residential telephone service. No tax is payable under section 21.24 on any amount charged for telephone service acquired and paid for by means of a coin-operated telephone, other than long distance telephone service for which the amount charged exceeds fifty cents. No tax is payable under section 21.24 on any amount charged for any taxable service that is provided entirely outside Canada.