T-0.1 - Act respecting the Québec sales tax

Section 350.8 Disposition versions

2001-12-20

350.8. For the purposes of this division,

“distributor” of an issuer means a person who

(1)  as mandatary of the issuer, supplies a right of the issuer on behalf of the issuer;

(2)  on the person’s own behalf supplies a right of the issuer;

(3)  accepts, on behalf of the issuer, a bet on a game of chance conducted by the issuer; or

(4)  makes a specified gaming machine supply to the issuer;

“gaming machine” means a machine by the operation of which by a person, the person plays a game of chance in which the element of chance is provided by means of the machine, but does not include a machine that dispenses a ticket, token or other device evidencing the right to play or participate in, or receive a prize or winnings in, one or more games of chance unless the device is, for each of those games, sufficient evidence, and in the case of a printed device, contains sufficient information, to ascertain whether the holder of the device is entitled to receive a prize or winnings without reference to any other information;

“issuer” means a registrant who is a prescribed registrant referred to in section 279;

“right” of an issuer means a right to play or participate in a game of chance conducted by the issuer;

“specified gaming machine supply” means a supply in respect of a gaming machine made to an issuer if

(1)  the supply is

(a)  of the machine, or a site at which the machine is operated, made by way of lease, licence or similar arrangement, or

(b)  of a service of repairing or maintaining the machine, performing functions necessary to ensure its proper operation or awarding, paying or delivering prizes won in the game of chance played by its operation; and

(2)   under the agreement for the supply, all or part of the consideration for the supply is determined as a percentage of the proceeds of the issuer from conducting those games.

1994, c. 22, s. 556; 2001, c. 53, s. 338.

1994-06-17

350.8. For the purposes of this division,

“distributor” of an issuer means a person who supplies rights of an issuer

(1)  as mandatary of the issuer, or

(2)  on the person’s own behalf;

“issuer” means a registrant who is a prescribed registrant referred to in section 279;

“right” of an issuer means a right to play or participate in a game of chance conducted by the issuer.

1994, c. 22, s. 556.