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

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279R9. A credit of the gaming authority for a reporting period of the authority in respect of an amount of money that the authority becomes liable, during the period, to pay as a prize or winnings in a game of chance conducted by the authority, other than a prize or winnings in respect of a bet made by purchasing an instant win ticket from a distributor of the authority, is the amount determined by multiplying the amount of money by the tax fraction.
O.C. 1470-2002, s. 7.