(1) the Société des loteries du Québec and a corporation, referred to in section 279R28, that is a subsidiary wholly-owned corporation of the Société des loteries du Québec are registrants referred to in that section 279;
(2) the manner, referred to in that section, of determining the net tax is that prescribed in sections 279R2 to 279R29.
O.C. 1607-92, s. 279R1; O.C. 1470-2002, s. 6; O.C. 701-2013, s. 9.