Each time someone places a bet at a horse race track in Ontario, they pay a race tracks tax. This tax applies to races held in Ontario or elsewhere but broadcast in real time (for example at  teletheatres). The tax rate is 0.5% of the bet.

If you’re a track operator, you must:

  • collect race tracks tax each time someone places a bet with you.
  • file a monthly tax return with the Ministry of Finance.

Register to collect taxes

Before you file a race tracks tax return and remit tax collected to the Ministry of Finance, you must first register for a licence with the Alcohol and Gaming Commission of Ontario

You must register if you:

  • operate a race course
  • conduct a race meeting
  • handle money that is staked or deposited in the placing of a bet on a race run at a race meeting.

File and pay the tax

Once you have registered for a licence, the Ministry of Finance will mail you a personalized tax return form. You must complete and return the form each month along with the tax collected.

If you have registered but not received a return form, please call the Ministry of Finance at 1-866-ONT-TAXS (668-8297).

Due date

You must file by the date indicated on the return (the deadline is 23 days after the filing period ends).