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                                                                    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>

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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.