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