<DOCUMENT>
<TYPE>EX-7.1
<SEQUENCE>2
<FILENAME>a2150283zex-7_1.txt
<DESCRIPTION>EXHIBIT 7.1
<TEXT>
<Page>

                                                                    Exhibit 7.1


                                VIDEOTRON LTEE

                         FINANCIAL STATEMENT SCHEDULE

                 SCHEDULE OF VALUATION AND QUALIFYING ACCOUNTS
                   (Amounts in thousands of Canadian dollars)

<Table>
<Caption>

                          Balance,     Charged to
                        beginning of   costs and                      Balance
                            year       expenses(1)  Deductions(2)   end of year
                      ----------------------------------------------------------
<S>       <C>              <C>           <C>          <C>             <C>
Allowance for doubtful accounts receivable
 year ended December 31:
          2002              8,341        11,084         8,210          11,215
          2003             11,215        10,542        14,562           7,220
          2004              7,220         6,866         7,952           6,134

</Table>

-------------
Notes:

(1)   Represents increase in allowance for doubtful accounts receivable charged
      to expenses.

(2)   Represents the accounts receivable written-off against the allowance for
      doubtful accounts receivable.


</TEXT>
</DOCUMENT>