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

Section 279r15 Disposition versions

2013-07-03

279R15. The formula referred to in paragraph 3 of the second paragraph of section 279R12 is

C.1 × C.2.

For the purposes of this formula,

(1)  C.1 is the total of all amounts each of which is an amount that, but for section 350.11 of the Act, would be consideration for a supply, other than a supply of a casino operating service, made by a distributor of the authority to the authority or would be a reimbursement paid or payable by the authority to a distributor of the authority, other than a reimbursement that is a non-gaming reimbursement, a non-taxable reimbursement or a reimbursement of the cost to the distributor of a right to play or participate in a game of chance given away free of charge by the distributor or a reimbursement of salaries, wages or other remuneration paid or payable by the distributor to an employee of the distributor to the extent that that remuneration is a cost to the distributor of supplying a casino operating service to the authority, where

(a)  if the amount represents a commission in respect of the sale, by the distributor on behalf of the authority, of a right to play or participate in a game of chance, other than an instant win game, it became ascertainable in the period whether a prize or winnings were payable in respect of the right; and

(b)  in any other case, the amount became due to the distributor during the period or was paid to the distributor during the period without having become due; and

(2)  C.2 is the tax rate set out in the first paragraph of section 16 of the Act.

O.C. 1470-2002, s. 7; O.C. 701-2013, s. 15.

2012-09-01

279R15. The formula referred to in paragraph 3 of the second paragraph of section 279R12 is

C.1 × C.2.

For the purposes of this formula,

(1)  C.1 is the total of all amounts each of which is an amount that, but for section 350.11 of the Act, would be consideration for a supply, other than a supply of a casino operating service, made by a distributor of the authority to the authority or would be a reimbursement paid or payable by the authority to a distributor of the authority, other than a reimbursement that is a non-taxable reimbursement or a reimbursement of the cost to the distributor of a right to play or participate in a game of chance given away free of charge by the distributor, where:

(a)  if the amount represents a commission in respect of the sale, by the distributor on behalf of the authority, of a right to play or participate in a game of chance, other than an instant win game, it became ascertainable in the period whether a prize or winnings were payable in respect of the right; and

(b)  in any other case, the amount became due to the distributor during the period or was paid to the distributor during the period without having become due; and

(2)  C.2 is 7,5%.

O.C. 1470-2002, s. 7.