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46. (Repealed).

46. Every person who, in Québec, makes a bet under a pari mutuel system, at a horse race held at a race track in or outside Québec shall, on placing his bet, pay to the Minister of Revenue 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:

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

i. 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 “overall average of stakes”, is less than $125 000;

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

iii. 4 %, if the overall average of stakes is $250 000 or more;

(b) where the bet includes the choice of two winning horses,

i. 6 %, if the overall average of stakes is less than $125 000;

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

iii. 9 %, if the overall average of stakes is $250 000 or more;

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

i. 9 %, if the overall average of stakes is less than $125 000;

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

iii. 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 parimutuel system at horse races held at that race track, the Minister of Revenue shall determine the overall average of stakes.

46. Every winner of a bet made under a pari mutuel system, at a horse race held at a race track, shall pay to the Minister of Revenue his proportional share of the following duty based on the value of the total stake before any deduction prescribed or permitted by any other Act:

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

i. 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 “overall average of stakes”, is less than $125 000;

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

iii. 4 %, if the overall average of stakes is $250 000 or more;

(b) where the bet includes the choice of two winning horses,

i. 6 %, if the overall average of stakes is less than $125 000;

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

iii. 9 %, if the overall average of stakes is $250 000 or more;

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

i. 9 %, if the overall average of stakes is less than $125 000;

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

iii. 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 parimutuel system at horse races held at that race track, the Minister of Revenue shall determine the overall average of stakes.

46. Every winner of a bet made under a pari mutuel system, at a horse race held at a race track, shall pay to the Minister of Revenue his proportional share of the following duty based on the value of the total stake before any deduction prescribed or permitted by any other Act:

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

i. 4 %, 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 “overall average of stakes”, is less than $125 000;

ii. 5 %, if the overall average of stakes is at least $125 000 but less than $250 000;

iii. 7 %, if the overall average of stakes is $250 000 or more;

(b) where the bet includes the choice of two winning horses,

i. 9 %, if the overall average of stakes is less than $125 000;

ii. 10 %, if the overall average of stakes is at least $125 000 but less than $250 000;

iii. 12 %, if the overall average of stakes is $250 000 or more;

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

i. 12 %, if the overall average of stakes is less than $125 000;

ii. 12.5 %, if the overall average of stakes is at least $125 000 but less than $250 000;

iii. 14.5 %, 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 parimutuel system at horse races held at that race track, the Minister of Revenue shall determine the overall average of stakes.

46. Every winner of a bet made under a parimutuel system, at a horse race held at a race track, shall pay to the Minister of Revenue his proportional share of the following duty based on the value of the total stake before any deduction prescribed or permitted by any other act:

(a) when that bet includes the choice of a single winning horse,

i. 5.5%, if the overall average of stakes for each race card at the race track during the calendar year preceding the date on which that race is held, hereinafter called in this section the “overall average of stakes”, is less than $100 000;

ii. 6%, if the overall average of stakes is not less than $100 000 nor more than $150 000;

iii. 6.5%, if the overall average of stakes is not less than $150 000 nor more than $200 000;

iv. 7%, if the overall average of stakes is not less than $200 000 nor more than $250 000;

v. 7.5%, if the overall average of stakes is not less than $250 000 nor more than $300 000;

vi. 8%, if the overall average of stakes is $300 000 or more; and

(b) when that bet includes the choice of more than one winning horse,Where, during the calendar year preceding the date on which the race is held, there has been no bet made under a parimutuel system at horse races held at that race track, the Minister of Revenue shall determine the overall average of stakes.

i. 10%, if the overall average of stakes is less than $100 000;

ii. 10.5%, if the overall average of stakes is not less than $100 000 nor more than $150 000;

iii. 11%, if the overall average of stakes is not less than $150 000 nor more than $200 000;

iv. 11.5%, if the overall average of stakes is not less than $200 000 nor more than $250 000;

v. 12%, if the overall average of stakes is not less than $250 000 nor more than $300 000;

vi. 12.5%, if the overall average of stakes is $300 000 or more.

46. Every winner of a bet made under a parimutuel system, at a horse race held at a race track, shall pay to the Minister of Revenue his proportional share of the following duty based on the value of the total stake before any deduction prescribed or permitted by any other act:

(a) when that bet includes the choice of a single winning horse,

i. 4.5 per cent, if the overall average of stakes for each race card at the race track during the calendar year preceding the date on which that race is held, hereinafter called in this section the “overall average of stakes”, is less than $100 000;

ii. 5 per cent, if the overall average of stakes is not less than $100 000 nor more than $150 000;

iii. 5.5 per cent, if the overall average of stakes is not less than $150 000 nor more than $200 000;

iv. 6 per cent, if the overall average of stakes is not less than $200 000 nor more than $250 000;

v. 6.5 per cent, if the overall average of stakes is not less than $250 000 nor more than $300 000;

vi. 7 per cent, if the overall average of stakes is $300 000 or more; and

(b) when that bet includes the choice of more than one winning horse,Where, during the calendar year preceding the date on which the race is held, there has been no bet made under a parimutuel system at horse races held at that race track, the Minister of Revenue shall determine the overall average of stakes.

i. 9 per cent, if the overall average of stakes is less than $100 000;

ii. 9.5 per cent, if the overall average of stakes is not less than $100 000 nor more than $150 000;

iii. 10 per cent, if the overall average of stakes is not less than $150 000 nor more than $200 000;

iv. 10.5 per cent, if the overall average of stakes is not less than $200 000 nor more than $250 000;

v. 11 per cent, if the overall average of stakes is not less than $250 000 nor more than $300 000;

vi. 11.5 per cent, if the overall average of stakes is $300 000 or more.

46. Every holder of a winning ticket on a bet made, under the parimutuel system, at a horse race, shall pay to the Minister of Revenue his proportional share of the following duty based on the value of the total stake before any deduction prescribed or permitted by any other law, namely:

(a) seven per cent on a ticket evidencing the choice of a single winning horse;

(b) nine per cent on any other winning ticket.