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

Section 279r4
Disposition versions

Full text
279R4. For the purposes of sections 279R1 to 279R29, the sale of a right to play or participate in a game of chance conducted by the gaming authority to a person other than a distributor of the authority is deemed to be a supply of a service of accepting a bet on the game in an amount equal to the selling price of the right, and the purchase of the right is deemed to be the betting of that amount on the game.
O.C. 1470-2002, s. 7.
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