Race tracks tax
Learn how to collect the tax, file a monthly return and make a payment.
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Overview
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
Due date
You must file by the date indicated on the return (the deadline is 23 days after the filing period ends).