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

Section 279r5
Disposition versions

Full text
279R5. The net tax of the gaming authority for a reporting period of the authority is the positive or negative amount determined by the formula
A + B.
For the purposes of this formula,
(1)  A is the authority’s net tax for the period attributable to gaming activities determined in accordance with sections 279R6 to 279R17; and
(2)  B is the authority’s positive or negative net tax for the period attributable to non-gaming activities determined in accordance with section 279R18.
O.C. 1470-2002, s. 7.
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