30 September 2002 Internal T.I. 2002-0152107 F - BRANCHEMENT A DES SERVICES PUBLICS -- summary under Paragraph 62(3)(g)

After finding that “utilities” referred to in s. 8(1)(c)(iii) did not extend to cable television services, satellite television services and internet connection services, the Directorate went on to note:

[T]he expression "utilities" used in paragraph 62(3)(h) is broad enough to encompass telecommunications services such as cable television, satellite television and Internet connections.