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

Section 279r8
Disposition versions

Full text
279R8. Where the gaming authority has delivered or agreed to deliver an instant win ticket to a distributor of the authority and, during a reporting period of the authority, the distributor pays or becomes liable to pay an amount in respect of the ticket to the authority, the authority shall, in determining its net tax attributable to gaming activities for the period, add the amount determined by multiplying the face value of the ticket by the tax fraction.
O.C. 1470-2002, s. 7.
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