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

Section 279r27.1 Disposition versions

2013-07-03

279R27.1. If the gaming authority – in this section referred to as the “reporting authority” – is the distributor of another provincial gaming authority in relation to a game of chance conducted by or on behalf of the other authority, the following rules apply:

(1)  in applying sections 279R12 to 279R25 and Title I of the Act in determining the imputed tax payable on gaming expenses and the input tax credits of the reporting authority, any amount paid or payable by the reporting authority on behalf of the other authority in respect of the acquisition, or bringing into Québec, of property or a service for consumption, use or supply in relation to the conduct of the game is to be taken into account as if

(a)  the game were conducted by the reporting authority as part of the gaming activities of the reporting authority and not of the other authority;

(b)  the property or service were acquired, or brought into Québec, and the amount were paid or payable by the reporting authority on its own account and not by the other authority;

(c)  the rights to play or participate in the game were rights of the reporting authority and not of the other authority; and

(d)  persons, other than the reporting authority, acting as distributors of the other authority in relation to the game were distributors of the reporting authority, and not of the other authority, in relation to the game;

(2)  no amount that would, but for section 350.11 of the Act, be consideration for a supply by the reporting authority to the other authority in relation to the game is to be included in the total referred to in paragraph 1 of the second paragraph of section 279R15; and

(3)  no amount of a reimbursement paid or payable by the other authority to the reporting authority in respect of an expense incurred or to be incurred by the reporting authority that is attributable to the game is to be included in the total referred to in paragraph 1 of the fifth paragraph of section 279R13 or in paragraph 1 of the second paragraph of section 279R15.

O.C. 701-2013, s. 20.