<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 ---------------------------------------------------------- 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.