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M-14 - Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation
Section 21.8
Disposition versions
21.8. (Repealed).
21.8. The payments made to a licence holder are established by applying the rate determined for all holders of a racing licence to the amount of tax on the pari mutuel referred to in Title IV of the Act respecting the Québec sales tax (chapter T-0.1) collected by the holder of a racing licence.
Where the racing licence and the race track licence are not held by the same person, the payments may be made to the holder of the racing licence and to the holder of the race track licence, according to the proportion determined by the Minister. Before doing so, the Minister shall give each licence holder an opportunity to present his observations within the time he indicates.
