Race Tracks Tax

Everyone who places a bet in Ontario on a horse race held in Ontario pays race tracks tax. You also pay this tax when you bet on races held elsewhere and broadcast in real time.

Tax Rate

Race tracks tax is 0.5 per cent of the total amount bet on each race.

Registering to collect the tax

You need to register with the province, 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

Reporting & Paying Tax

Each month the Ministry of Finance will mail track operators a personalized return that you need to complete.

Didn’t get a return this month? Please call the Ministry of Finance at 1 866 ONT-TAXS (1 866 668-8297).

Due dates

Track operators need to file their race tracks tax return within 23 days after the return period ends.

Taxes must be paid on or before the 23rd day of the month following the end of your filing period. 

You can file your return and send payments by mail to:

Ministry of Finance
PO Box 620
33 King Street West
Oshawa ON L1H 8E9

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