Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada


Excise Tax Act

Version of section 187 from 2003-01-01 to 2006-06-30:

Marginal note:Bets and games of chance

 For the purposes of this Part, where a particular person bets an amount on a game of chance, a race or other event or occurrence, the following rules apply:

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

  • (b) where the bet is placed in a participating province, that supply is deemed to have been made in that province; and

  • (c) the consideration for that supply is deemed to be equal to the amount determined by the formula

    (A/B) × (C - D)


    is 100%,
    • (i) where that supply is made in a participating province, the total of 107% and the tax rate for that province, and

    • (ii) in any other case, 107%,

    is 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 an Act of the legislature of a province or under this Part, and
    is the amount of any tax imposed under an Act of the legislature of a province on the particular person in respect of the amount that is bet.
  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 1993, c. 27, s. 50
  • 1997, c. 10, s. 181

Date modified: