Prior to January 1, 2003, telephone and telegraph companies doing business in Ontario were required to pay a tax on their gross receipts, in lieu of paying property taxes on their "poles and wires." This Gross Receipts Tax (GRT) has now been effectively phased out.

Until 1999, the GRT was levied on telephone and telegraph companies' gross receipts at the rate of 5%. The rate fell to 4% in 1999, 3% in 2000, 2% in 2001, 1% in 2002, and 0% in 2003.

The GRT on companies doing business in territories without municipal organization is imposed under the Provincial Land Tax Act. The GRT on companies doing business in municipally-organized areas was imposed under the Municipal Act (repealed, January 1, 2003).

For many years, the GRT under the Municipal Act was collected by the lower-tier municipalities. However, the province took over this responsibility January 1, 1998 as part of the Local Services Realignment.