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

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279R7. Where a person bets an amount with the gaming authority, other than by purchasing an instant win ticket from a distributor of the authority, the authority shall, in determining its net tax attributable to gaming activities for the reporting period in which it becomes ascertainable whether an amount is payable as a prize or winnings in respect of the bet, add the amount determined by multiplying the total amount that is paid by the person in respect of the bet, including any amount payable by that person as the tax provided for in Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and the tax provided for in Title I of the Act, by the tax fraction.
O.C. 1470-2002, s. 7.