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

Full text
279R6. The gaming authority’s net tax attributable to gaming activities for a reporting period of the authority is the amount determined by the formula
A - B.
For the purposes of this formula,
(1)  A is the total of all amounts that the authority is required under section 279R7 or 279R8 to add in determining its net tax for the period; and
(2)  B is the total of all credits of the authority for the period in respect of prizes or winnings determined under section 279R9 or 279R10 and the authority’s additional credits in respect of gaming activities for the period determined under section 279R11.
O.C. 1470-2002, s. 7.