T-0.1 - Act respecting the Québec sales tax

Section 60 Disposition versions

2013-01-01

60. Where a particular person bets an amount on a game of chance, a race or other event, the following rules apply:

(1)  the person with whom the bet is placed is deemed to have made a supply of a service to the particular person;

(2)  where the bet is placed in Québec, that supply is deemed to have been made in Québec; and

(3)  the consideration for that supply is deemed to be equal to the amount obtained by multiplying the amount by which the total amount in respect of the bet that is given by the particular person to the person with whom the bet is placed, including any amount given as or on account of tax imposed on the particular person under this Title, exceeds the tax imposed on the particular person under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) by 100/109.975.

1991, c. 67, s. 60; 1997, c. 85, s. 457; 2010, c. 5, s. 211; 2011, c. 6, s. 238; 2012, c. 28, s. 50.

2012-01-01

60. Where a particular person bets an amount on a game of chance, a race or other event, the following rules apply:

(1)  the person with whom the bet is placed is deemed to have made a supply of a service to the particular person;

(2)  where the bet is placed in Québec, that supply is deemed to have been made in Québec; and

(3)  the consideration for that supply is deemed to be equal to the amount determined by multiplying the total amount in respect of the bet that is given by the particular person to the person with whom the bet is placed, including any amount given as or on account of tax imposed on the particular person under this Title, by 100/109.5.

1991, c. 67, s. 60; 1997, c. 85, s. 457; 2010, c. 5, s. 211; 2011, c. 6, s. 238.

2011-01-01

60. Where a particular person bets an amount on a game of chance, a race or other event, the following rules apply:

(1)  the person with whom the bet is placed is deemed to have made a supply of a service to the particular person;

(2)  where the bet is placed in Québec, that supply is deemed to have been made in Québec; and

(3)  the consideration for that supply is deemed to be equal to the amount determined by multiplying the total amount in respect of the bet that is given by the particular person to the person with whom the bet is placed, including any amount given as or on account of tax imposed on the particular person under this Title, by 100/108.5.

1991, c. 67, s. 60; 1997, c. 85, s. 457; 2010, c. 5, s. 211.

1997-12-19

60. Where a particular person bets an amount on a game of chance, a race or other event, the following rules apply:

(1)  the person with whom the bet is placed is deemed to have made a supply of a service to the particular person;

(2)  where the bet is placed in Québec, that supply is deemed to have been made in Québec; and

(3)  the consideration for that supply is deemed to be equal to the amount determined by multiplying the total amount in respect of the bet that is given by the particular person to the person with whom the bet is placed, including any amount given as or on account of tax imposed on the particular person under this Title, by 100/107.5.

1991, c. 67, s. 60; 1997, c. 85, s. 457.

1992-07-01

60. Where a particular person bets an amount on a game of chance, a race or other event, the person with whom the bet is placed is deemed to have made a supply of a service to the particular person for consideration equal to the consideration fraction of the amount bet.

1991, c. 67, s. 60.