T-0.1, r. 2 - Regulation respecting the Québec sales tax

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279R10. A credit of the gaming authority for a reporting period of the authority in respect of a prize or winnings in respect of an instant win ticket of a particular kind that the authority has delivered or agreed to deliver to a distributor of the authority and in respect of which the distributor pays or becomes liable to pay, during the period, an amount to the authority is the amount determined by multiplying the expected value, determined on the basis of mathematical probability, of the prize or winnings in respect of each instant win ticket of that kind supplied by the authority by the tax fraction.
O.C. 1470-2002, s. 7.