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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 279r27
Disposition versions
279R27. Where the Interprovincial Lottery Corporation, in this section referred to as the “Corporation”, incurs expenses in conducting a game of chance and those expenses are not charged to the gaming authority as consideration for a taxable supply but are charged at any time to the authority otherwise than as consideration for a supply or are taken into account in determining the amount of proceeds from the game that are paid, at any time, to the authority, the imputed tax payable by the authority in respect of those expenses for the reporting period of the authority that includes that time is, for the purposes of subparagraph b of paragraph 1 of the second paragraph of section 279R13, the amount determined by the formula
A × (B - C).
For the purposes of this formula,
(1) A is the tax rate set out in the first paragraph of section 16 of the Act;
(2) B is the amount of those expenses; and
(3) C is the total determined in respect of the authority for that reporting period in accordance with element C of the formula described in section 13 of the Games of Chance (GST/HST) Regulations (SOR/98-440).
279R27. Where the Interprovincial Lottery Corporation, in this section referred to as the “Corporation”, incurs expenses in conducting a game of chance and those expenses are not charged to the gaming authority as consideration for a taxable supply but are charged at any time to the authority otherwise than as consideration for a supply or are taken into account in determining the amount of proceeds from the game that are paid, at any time, to the authority, the imputed tax payable by the authority in respect of those expenses for the reporting period of the authority that includes that time is, for the purposes of subparagraph b of paragraph 1 of the second paragraph of section 279R13, the amount determined by the formula
7,5% × (A - B).
For the purposes of this formula,
(1) A is the amount of the expenses ; and
(2) B is the total determined in respect of the authority for that reporting period in accordance with element B of the formula described in section 13 of the Games of Chance (GST/HST) Regulations (SOR/98-440).
