T-0.1 - Act respecting the Québec sales tax

Section 538 Disposition versions

2011-02-17

538. Every person who, in Québec, makes a bet under a pari-mutuel system, on a horse race held at a racetrack in or outside Québec shall, on placing a bet, pay to the Minister a tax computed at the rate of 2.5% of the amount of the placed bet before any deduction prescribed or permitted by any other Act.

1991, c. 67, s. 538; 2001, c. 51, s. 308; 2011, c. 1, s. 155.

2001-12-20

538. Every person who, in Québec, makes a bet under a pari mutuel system, on a horse race held at a race track in or outside Québec shall, on placing his bet, pay to the Minister a tax equal to the amount obtained by multiplying the amount of the placed bet before any deduction prescribed or permitted by any other Act by the following rate:

(1)  4% where the bet includes the choice of a single winning horse;

(2)  10% where the bet includes the choice of two or more winning horses;

(3)  (subparagraph repealed).

1991, c. 67, s. 538; 2001, c. 51, s. 308.

1992-07-01

538. Every person who, in Québec, makes a bet under a pari mutuel system, on a horse race held at a race track in or outside Québec shall, on placing his bet, pay to the Minister a tax equal to the amount obtained by multiplying the amount of the placed bet before any deduction prescribed or permitted by any other Act by the following rate:

(1)  where the bet includes the choice of a single winning horse,

(a)  1 %, if the overall average of stakes for each race card at the race track during the calendar year preceding the date on which the race is held, hereinafter called the “overall average of stakes”, is less than $125 000;

(b)  2 %, if the overall average of stakes is at least $125 000 but less than $250 000;

(c)  4 %, if the overall average of stakes is $250 000 or more;

(2)  where the bet includes the choice of two winning horses:

(a)  6 %, if the overall average of stakes is less than $125 000;

(b)  7 %, if the overall average of stakes is at least $125 000 but less than $250 000;

(c)  9 %, if the overall average of stakes is $250 000 or more;

(3)  where the bet includes the choice of more than two winning horses,

(a)  9 % if the overall average of stakes is less than $125 000;

(b)  9.5 %, if the overall average of stakes is at least $125 000 but less than $250 000;

(c)  11.5 %, if the overall average of stakes is $250 000 or more.

Where, during the calendar year preceding the date on which the race is held, there has been no bet made under a pari mutuel system on horse races held at that race track, the Minister shall determine the overall average of stakes.

1991, c. 67, s. 538.