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

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279R26. Where a proceed from a game of chance conducted by the Interprovincial Lottery Corporation, in this section referred to as the “Corporation”, is distributed in whole or in part to the gaming authority, the following rules apply for the purposes of sections 279R2 to 279R29 in determining the net tax of the authority:
(1)  the rights to play or participate in that game to which the authority’s share of the proceeds is attributable are deemed to be rights of the authority and not of the Corporation; and
(2)  in relation to the particular rights:
(a)  the game is deemed to be conducted by the authority and not the Corporation;
(b)  the bets related to a right to play or to participate in a game of chance are deemed to be made with and accepted by the authority and not the Corporation; and
(c)  the liability for the payment of any related prizes or winnings is deemed to be that of the authority and not the Corporation.
O.C. 1470-2002, s. 7.