Under Canadian gaming and betting laws, for a game or other offering to be considered gambling it must have three elements:

• The element of consideration whereby a player wagers or bets money or money’s worth on the outcome of an event;
• The element of chance whereby the outcome of the event is outside the control of the player; and
• The opportunity for the player to win a prize.

All three elements must be present for the legal definition of gambling to be met.

Notably, Canadian common-law defines the concept of chance in a game as a “systematic resort to chance.” This has the effect of making games of mixed skill and chance, where the game systematically resorts to chance while also including an element of skill, in fact a game of chance under the law. In other words, where some jurisdictions such as the U.S.A. may deem certain games or offerings, such as Texas Holdem Poker or fantasy sports, as games of mixed skill and chance and therefore subject to a different regulatory framework, those games would more typically be considered games of chance under Canadian law; if there is also consideration required to play the game and a player has a chance to win a prize, the game would likely be considered gambling.

Canada’s federal gaming and betting law is set out in Part VII of the Criminal Code of Canada (the “Code”). Broadly speaking, Part VII of the Code prohibits all forms of gambling and all things having to do with gambling, including marketing unlawful gaming and transmitting information related to unlawful gaming. Part VII of the Code also contains some exceptions to these broad prohibitions.

The main exception to the general prohibitions set out in Part VII of the Code is found in Section 207(1)(a). This section allows Provinces and Territories to “conduct and manage” gaming and betting activities in their respective jurisdictions.

Provinces have established lottery corporations to “conduct and manage” gaming and betting in their respective jurisdictions. Gaming and betting activities include land-based gaming and betting conducted in standalone casinos and integrated resorts, racinos, racetracks, and slot parlours, as well as online gaming offerings such sports betting and online casino games.

While a provincial lottery corporation is the operating arm of gaming and betting in a province, it is usually regulated by a separate regulatory arm such as a gaming commission or gambling enforcement branch. Provincial lottery corporations and regulatory commissions usually sit within the portfolio of the province’s ministry of finance.

In British Columbia for example, gaming is provided through the British Columbia Lottery Corporation (“BCLC”). The regulator in British Columbia is the Gambling Policy and Enforcement Branch (“GPEB”), and both entities report to the provincial ministry of finance.

Provinces and Territories have enacted corresponding provincial gaming legislation to govern and regulate their domestic gaming and betting activities. For example, the Gaming Control Act in Ontario.

Horse racing tracks in Canada, while subject to provisions of Part VII of the Code and of applicable provincial gaming legislation, fall under the jurisdiction of the Canadian Pari-Mutuel Agency (the “CPMA”), which is a special agency of the federal Department of Agriculture and Agri-Food and. The CPMA regulates and supervises horse racing and provides licenses, permits, and other authorizations to tracks and betting operators.

Prior to August 27, 2021, the Code prohibited single event sports betting and instead required that all sports betting be “parlay” betting, which involved predicting the outcome of two or more sports events rather than one single event. This changed when Bill C-218, “An Act to amend the Criminal Code (sports betting)”, received Royal Assent and came into force on August 27, 2021. Bill C-218 amended paragraph 207(4)(b) of the Code to allow for Provinces and Territories to offer single event sports betting. Provinces and Territories have since been allowed to offer single event sports betting, with the exception of horse racing, which has continued to be regulated and supervised by the CPMA.

Land-based and online gaming and betting is conducted and managed by Provinces under commercial agreements with third party suppliers and service providers. For example, land-based casinos are owned by private enterprises and have gaming equipment supplied by third parties, but this is done in close co-operation with provincial lottery corporations. Similarly, a provincial lottery corporation will operate its online gaming and betting website supplied by registered third party B2B suppliers.

Ontario differs from the other Canadian provinces in that it is the only Canadian jurisdiction currently offering a regulated iGaming regime, allowing third party B2C operators to take bets directly from players in Ontario.  In 2021, the Alcohol and Gaming Commission of Ontario (the “AGCO”) launched its new regulated online gaming and betting regime and began accepting applications from gaming operators and suppliers for registration with the Province. It remains the only Province allowing third party operators to transact directly with players. Operators must conduct business in partnership, and under a commercial agreement with, iGaming Ontario (“iGO”), which is responsible for the conduct and management of this new online regime. Suppliers can also apply to the AGCO for registration to supply operators with gaming and betting products and services. Running in tandem with this new iGO-operated online gaming model is Ontario’s legacy online gaming portal PlayOLG.ca, which is operated by the Ontario Lottery and Gaming Corporation (the “OLG”), an Ontario crown corporation. The OLG also conducts and manages land-based gaming and betting and lottery sales in Ontario.

In addition to the Code and each province’s legislative gaming frameworks, there are federal agencies such as the Financial Transactions and Reports Analysis Centre of Canada (“FINTRAC”). FINTRAC’s mandate is to facilitate the detection, prevention, and deterrence of money laundering and the financing of terrorist activities while ensuring the protection of personal information under its control. To do so, FINTRAC has anti-money laundering (“AML”) and know-your-customer (“KYC”) requirements that apply to many gaming industry stakeholders. Reporting entities must report certain transactions, including suspicious transactions, to FINTRAC.

Province	Provincial Legislation & Regulations	Regulating Body
British Columbia	The Gaming Control Act   The Gaming Control Regulation	GPEB regulates gambling in British Columbia and ensures the integrity of companies, people and equipment, and investigates allegations of non-compliance. GPEB also oversees BCLC.   BCLC conducts and manages commercial gambling, including online gambling, in British Columbia.   www.PlayNow.com is the only regulated online gambling site in British Columbia and is operated by BCLC.
Alberta	Gaming, Liquor and Cannabis Act   Gaming, Liquor and Cannabis Regulation   Horse Racing Alberta Act	The Alberta Gaming, Liquor, and Cannabis Commission (“AGLC”) is responsible for conducting and managing provincial lotteries for the Government of Alberta; ensuring integrity and social responsibility in the operation of gaming; regulating charitable gaming; licensing and periodically inspecting gaming establishments; registering people who work in the gaming industry; auditing charities for the use of gaming proceeds; owning and maintaining gaming machines; and investigating criminal activities.   www.PlayAlberta.ca is the only regulated online gambling site in Alberta operated by AGLC.   Western Canada Lottery Corporation (“WCLC”) is a non-profit organization authorized to manage, conduct and operate lottery and gaming-related activities as agent for its Members, the governments of Alberta, Saskatchewan and Manitoba. The Yukon Territory, Northwest Territories and Nunavut participate as associate members.   Horse Racing Alberta (“HRA”), is a private not-for-profit corporation that was established with the Alberta Governments proclamation of the Racing Corporation Act in 1996. The HRA was established to lead a racing industry renewal and to manage industry self-regulation.
Saskatchewan	The Alcohol and Gaming Regulation Act   The Saskatchewan Gaming Corporation Casino Regulations   The Liquor and Gaming Authority Employee Code of Conduct Regulations   The Gaming Regulations   The Horse Racing Regulation Act	Saskatchewan Liquor and Gaming Authority (“SLGA”) regulates many forms of gaming in the province, including electronic gaming, charitable gaming, horse racing, as well as registration for all provincial gaming employees and gaming suppliers.   Lotteries and Gaming Saskatchewan (“LGS”) is a commercial Crown corporation that manages gaming policy and management in the province. SLGA provides regulatory oversight for the province’s gaming activities while management oversight has been consolidated under LGS.   WCLC is a non-profit organization authorized to manage, conduct and operate lottery and gaming-related activities as agent for its Members, the governments of Alberta, Saskatchewan and Manitoba. The Yukon Territory, Northwest Territories and Nunavut participate as associate members.   The Saskatchewan Indian Gaming Authority (“SIGA”) was established in 1995 as a non-profit to create economic opportunity for First Nation people and to give back to Saskatchewan. As of November 2022, SIGA began offering online gaming to residents of Saskatchewan through www.PlayNow.com after partnering with BCLC.
Manitoba	The Liquor, Gaming and Cannabis Control Act   Gaming Regulation 62/2014   Horse Racing Regulation 40/2022   Licensing and Appeals Regulation 63/2014     Pari-Mutuel Levy Regulation 22/2022   Social Occasion and Special Sale Permits Regulation 66/2014   General Regulation 117/2023 (which replaced the Liquor, Gaming and Cannabis Regulation 82/2014)	The Liquor, Gaming and Cannabis Authority of Manitoba (“LGCA”) regulates Manitoba’s liquor, gaming, cannabis and horse racing industries.   Manitoba Liquor and Lotteries (“MBLL”) operates physical and online casinos in Manitoba.   WCLC manages, conducts and operates lottery activities for Manitoba. WCLC works in conjunction with provincial and territorial marketing organizations including Manitoba Liquor & Lotteries, Alberta Gaming and Liquor Commission, Saskatchewan Lotteries, Lotteries Yukon, and Northwest Territories Sport and Recreation Council.   www.PlayNow.com, , is the only legal online gambling website in Manitoba. PlayNow is managed and operated by MBLL through BCLC as its service provider.
Ontario	Gaming Control Act   Ontario Regulation 78/12   Order in Council 208/2024   Horse Racing Licence Act, 2015   Ontario Regulation 61/16	The ACGO is responsible for regulating the alcohol, gaming, horse racing, and cannabis retail sectors. Together with iGO, the two entities “conduct and manage” the online gaming market, provided through private gaming companies who can apply for registration with the AGCO.   The OLG is the Ontario government agency that conducts and manages gaming facilities, the sale of province-wide lottery games, PlayOLG internet gaming, bingo, and other electronic gaming products at Charitable Gaming Centres.

 

Quebec	Act respecting the Société des loteries du Québec Act respecting lotteries, publicity contests and amusement machines   By-law respecting bingo   By-law respecting forecast contests and numbers games   By-law respecting casino games   Sales promotion games By-law   By-law respecting interactive television games   By-law respecting the Mini Loto, any instant lottery and any “pool” type lottery   By-law respecting video lottery system   By-law respecting electronic bingoRules respecting video lottery machines   Rules respecting conditions governing admission of the public, maintenance of public order and safety of persons in State casinos   Regulations on persons required to comply with the conditions of issuance and maintenance of a license relating to video lotteries   Regulation respecting the rate of return of video lotteries.	Loto-Québec is responsible for overseeing games of chance and gambling offerings in Quebec.     https://www.espacejeux.com/ is the only legal online gaming website in the province, operated by Loto-Québec.
Newfoundland and Labrador	Lotteries Act   Lottery Licensing Regulations   Video Lottery Regulations	The Department of Digital Government and Service NL regulates charitable and non-profit lottery fundraising in the province.   The Atlantic Lottery Corporation (“ALC”), jointly owned by the four Atlantic provincial governments New Brunswick, Prince Edward Island, Nova Scotia, and Newfoundland and Labrador, provides government-regulated lottery products in the province.   https://www.alc.ca is the only regulated online gambling platform in the province and is operated by the ALC.   The Atlantic Provinces Harness Racing Commission is responsible for governing, regulating and supervising harness racing in all its forms relevant and related to pari-mutuel betting in the Maritime Provinces.
New Brunswick	Gaming Control Act   New Brunswick Lotteries and Gaming Corporation   Ticket Lottery Scheme   Video Lottery Scheme   Video Lottery Siteholders Casino   Registered Charitable Gaming Suppliers Regulation   Charitable Gaming Licensees Regulation	The New Brunswick Lotteries and Gaming Corporation is a crown corporation responsible for developing, organizing, conducting, and managing provincial lottery and gaming activities on behalf of the province.   The Department of Justice and Public Safety, through its Gaming Control and Licensing Services Branch, is responsible for regulating gaming activities in the Province, including casino gaming, video lottery, and charitable gaming, encompassing registration, licensing, and control requirements for gaming suppliers, gaming assistants, and charitable organizations.   The ALC, jointly owned by the four Atlantic provincial governments New Brunswick, Prince Edward Island, Nova Scotia, and Newfoundland and Labrador, provides government-regulated lottery products in the province.   https://www.alc.ca is the only legal and regulated online gambling platform in New Brunswick, operated by the ALC.   The Atlantic Provinces Harness Racing Commission is responsible for governing, regulating and supervising harness racing in all its forms relevant and related to pari-mutuel betting in the Maritime Provinces.
Nova Scotia	Gaming Control Act   Atlantic Lottery Regulations   Bingo Regulations   Bingo Suppliers Regulations   Carnival and Charitable Gaming Regulations   Casino Regulations   Ticket Lottery Regulations   Video Lottery Regulations	The Nova Scotia Gaming Corporation is responsible for managing the regulated gambling industry in Nova Scotia.   The Alcohol and Gaming Division of Service Nova Scotia processes charitable gaming applications and grants licenses.   The ALC, jointly owned by the four Atlantic provincial governments New Brunswick, Prince Edward Island, Nova Scotia, and Newfoundland and Labrador, provides government-regulated lottery products in the province.   https://www.alc.ca is the only legal and regulated online gambling platform in Nova Scotia, operated by the ALC.   The Atlantic Provinces Harness Racing Commission is responsible for governing, regulating and supervising harness racing in all its forms relevant and related to pari-mutuel betting in the Maritime Provinces.

 

Prince Edward Island	Lotteries Commission Act   Gaming Centers Control Regulations   Prince Edward Island Lotteries Commission Bylaws Regulations   Provincial Super-Loto Regulations	The Prince Edward Island Lotteries Commission develops, organizes, undertakes, conducts, and manages lottery schemes on behalf of the province.   The ALC, jointly owned by the four Atlantic provincial governments New Brunswick, Prince Edward Island, Nova Scotia, and Newfoundland and Labrador, provides government-regulated lottery products in the province.   https://www.alc.ca is the only regulated online gambling platform in PEI, operated by the ALC.   The Atlantic Provinces Harness Racing Commission is responsible for governing, regulating and supervising harness racing in all its forms relevant and related to pari-mutuel betting in the Maritime Provinces.
Yukon	Public Lotteries Act   Lottery Licensing Act   O.I.C. 1986/142   O.I.C. 2002/176   O.I.C. 2011/19   SY 2015, c.6	The Yukon Lottery Commission conducts and manages interjurisdictional lotteries and allocates the profits from the sale of lottery tickets to arts, sport, and recreation throughout Yukon.   WCLC manages, conducts and operates lottery activities for the Yukon. WCLC is a non-profit organization authorized to manage, conduct and operate lottery and gaming-related activities as agent for its Members, the governments of Alberta, Saskatchewan and Manitoba. The Yukon Territory, Northwest Territories and Nunavut participate as associate members.
Northwest Territories and Nunavut	Western Canada Lottery Act   Lotteries Act   Lotteries Regulations	Northwest Territories Lottery Commission is responsible for overseeing the management of the Western Canada Lottery Program (“WCLP”) in the Northwest Territories and Nunavut. The WCLP operates under the name Northwest Territories and Nunavut Lotteries.   WCLC manages, conducts and operates lottery activities for the Northwest Territories and Nunavut. WCLC is a non-profit organization authorized to manage, conduct and operate lottery and gaming-related activities as agent for its Members, the governments of Alberta, Saskatchewan and Manitoba. The Yukon Territory, Northwest Territories and Nunavut participate as associate members.

a. What is the duration of a licence?

As set out above, the exemption from the broad prohibition against gaming and betting in the Code on which Provinces rely to offer gaming within their jurisdiction requires them to “conduct and manage” the gaming and betting offerings. As a result, Provinces do not license out the conduct and management of such activities, but instead register suppliers with whom they operate. Registration is made with a province’s gaming commission or gambling enforcement branch. Registration is a pre-requisite to a company offering technology, goods, or services to a lottery corporation and, in the case of Ontario’s iGaming regime, in connection with its commercial relationship with iGO.

All Provinces have a registration regime for B2B suppliers supplying gaming and betting technologies, goods, and services to provincial lottery corporations. Generally speaking, registrations are good for five years, but that can vary from province to province. A notable exception is the province of Quebec which, through Loto-Québec, does not provide registrations of suppliers. Instead, even though gaming regulations do not specifically mandate registration of Loto-Québec’s suppliers and subcontractors, they may be required to get authorization to engage in contracts with a Quebec public institution, including Loto-Québec. This requirement is contingent on the type of government expenditure involved and is listed under Sections 21.17 and 27.8 of Quebec’s Act respecting contracting by public bodies.

Ontario is currently the only Province that offers registration for private internet gaming operators and gaming related suppliers to do business directly with customers. Gaming operators and gaming related suppliers can apply for registration with the AGCO. Applicants can choose from either a one- or two-year registration duration.

b. What types of licences are available?

All of Canada

Non-Charitable Gaming and Betting

Suppliers can apply for various registrations depending on the nature of their business.

These include registration for land-based, online, racetrack suppliers, and charitable gaming licenses. Requirements for these gaming registrations and licenses vary from province to province.

Mindful of the limited scope of this article, we will not provide a description of every province and territory’s registration regime and will focus on the three largest English-speaking provinces, by market, in Canada: Ontario, B.C., and Alberta. The approach to registration adopted by these provinces is generally similar in other provinces and in the territories, and therefore a review of only these provinces is also instructive for a pan-Canadian review.

In Ontario, the AGCO registers various suppliers, operators, and employees and other workers who work alongside OLG or iGO to provide gaming and betting products and services to Ontarians. Details about registration conducted and managed by iGO for Ontario’s iGaming regime will be outlined in the next section below.

Non-charitable gaming registrations conducted and managed by OLG include:

• Suppliers to OLG Lottery: retailers, employees, and suppliers
• Land-based casino operators, employees, and suppliers
• Internet Gaming operators and suppliers

In B.C. gambling industry services providers must apply for registration with GPEB. These providers include:

• Casino, bingo, and community gambling centre services providers
• Horse racing operators and horse racing teletheatre operators
• Gambling suppliers, manufacturers, or distributors
• Other gambling related suppliers or services, including gambling management services, concessionaires, games operators, security, surveillance, ticket raffles and call centres, social occasion casino operators, game test labs, providers of training of gambling workers, and automated banking services providers
• Companies that are associates of a gambling services provider (parent, shareholder, investor, lender, subsidiary, etc.)

 

Gambling Workers, Lottery Retailers, and Gambling Suppliers must also be registered. All gambling supplies used in B.C. must be certified by GPEB-recognized third party testing labs.

In B.C., there are different registration classes for casinos, bingo, horse racing, gaming suppliers, manufacturers or distributors, other gaming services providers, and more:

Casinos

• Class A Casino (800 or more slots)
• Class B Casino (between 500 and 799 slots)
• Class C Casino (less than 500 slots)

Bingos

• Community Gaming Centres
• Class A Bingo (a gaming facility with respect to which BCLC has paid remuneration that exceeded $1,000,000 in the most recently completed financial year of the services provider)
• Class B Bingo (a gaming facility with respect to which BCLC has paid remuneration that did not exceed $1,000,000 in the most recently completed financial year of the services provider)

Horse Racing

• Horse Racing Operators
• Seasonal Operators

Gaming Suppliers, Manufacturers or Distributors

• Class A Slot Machine Manufacturers or Distributors
• Class B Suppliers (annual sales of more than $25,000)
• Class C Suppliers (annual sales up to $25,000)

Other Gaming Services Providers

• Includes auditors, consultants, security service providers, ticket raffle providers, call centres, concessionaires, social occasion casino operators

Horse Racing Teletheatre Operators

• Licensed Teletheatre Operators
• Contracted Teletheatre Operators

Other B.C. horse racing industry participants, including:

• Owners
• Jockeys
• Drivers
• Trainers
• Grooms
• Exercise Persons
• Veterinarians
• Pari-mutuel Staff
• Teletheatre Staff

Ancillary and Other Services Provided at a Gaming Facility

• includes building maintenance, equipment maintenance, janitorial, retail, concession sales, ATM suppliers, landlords and uniform makers.

Alberta’s AGLC also provides registration to gaming companies and individual gaming workers. Registered gaming workers must complete online training every two years.

Gaming companies that want to work with the AGLC can apply for registration. Registration is available to companies that provide the following services:

• Gaming Terminal Dealer
• Gaming Supplier
• Gaming Worker Supplier
• Gaming Entertainment Centre
• Gaming Service Provider
  • assisting with managing events such as poker tournaments
  • background checks
  • ATMs
  • payment processing services
• Gaming Terminal Parts Supplier

Ontario’s iGaming Regime

As discussed above, Ontario is the only province that currently allows third party companies to offer gaming and betting services directly to Ontarians.

Broadly speaking there are two categories of registration under this regime.

The first is for registration as an Internet Gaming Operator, which is required for entities that operate an internet gaming site accessible by residents of Ontario. Internet Gaming Operator registrants are required to pay a regulatory fee of $100,000 annually per gaming site.

The second category is for registration as a Gaming-Related Supplier (“GRS”), which is required for a:

• Manufacturer of Gaming Equipment (with a regulatory fee of $15,000) – a person that manufactures, provides, installs, tests, maintains or repairs gaming equipment or who provides consulting or similar services directly related to the playing of a lottery scheme or the operation of a gaming site; and
• Supplier of Gaming Equipment/Services (with a regulatory fee of $3,000) – a person that provides, installs, tests, maintains or repairs gaming equipment or who provides consulting or similar services directly related to the playing of a lottery scheme or the operation of a gaming site.

In certain circumstances, where an applicant offers both the services of an Internet Gaming Operator and GRS, the applicant may be required to obtain both registrations with the AGCO.

A Non-Gaming-Related Supplier (“NGRS”) is not required to register with the AGCO to be a part of the Ontario’s iGaming regime. An NGRS provides goods or services that, in the opinion of the AGCO Registrar (the “Registrar”), are not directly related to the playing of a lottery scheme or the operation of a gaming site. An NGRS may not provide gaming-related goods and services.

Thus, an NGRS can provide goods or services not directly related to the playing of a lottery scheme or the operation of a gaming site to third-party registered Internet Gaming Operators.

However, subject to meeting certain thresholds, NGRS may need to register with AGCO to provide the said goods or services to OLG.

It’s important to note that the annual fees listed above do not include additional expenses such as AGCO investigation fees, as well as separate costs such as insurance and banking, which are the responsibility of the applicant or registered entity.

Charitable Gaming

 Charitable gaming licenses are for eligible charitable and religious organizations that raise funds through provincially licensed events. These are not offered through provincially operated sites such as www.playnow.com or through land-based provincially managed casinos, but instead are offered by organizations that receive charitable licenses to operate those events. Charitable gaming license names and types vary between provinces.

In Alberta, the AGLC provides charitable gaming licenses. Applications for charitable gaming licenses from the AGLC can be made for:

• Bingo
• Pull ticket
• Raffles
  • $20,000 or less
  • more than $20,000
• Charitable casinos
  • for a casino other than at a fair or exhibition
  • for a casino at a fair or an exhibition

In Ontario, the AGCO’s offering of charitable gaming licenses gives authorization for:

• bingo events (i.e., Special Bingo, Monster Bingo) with a prize board over $5,500;
• super jackpot bingo events;
• progressive bingo game events and loonie progressive games;
• special occasion gaming event
• raffle lotteries for total prizes over $50,000;
• electronic raffles;
• break open tickets sold by organizations with a provincial mandate;
• lotteries held in conjunction with another gaming event, including break open tickets at bingo events;
• all lottery schemes conducted in unorganized territories; and
• lottery schemes at designated fairs or exhibitions

The AGCO also offers what’s called a social gaming license, which is a free license for casual social gaming activities, like cribbage, bridge, or bingo. The licence is broadly intended for social and service clubs, community and seniors’ groups, organizations, individual applicants or charities that host casual social gaming events in public places. Under a social gaming licence, bets are limited on social games and may not exceed $2 per person. Total cash prizes awarded for all gaming activities must not exceed $500 per calendar day.

In B.C, charitable gaming licenses are available based on the following license classes:

• Class A – Gambling events that project more than $20,000 in gross revenue
• Class B – Gambling events that project $20,000 or less in gross revenue
• Class C – Gambling events held as part of Registered Provincial Fairs and Exhibitions only
• Class D – Gambling events that project $5,000 or less in gross revenue

c. Are there different types of licences for B2Consumer and B2Business operators?

Yes.

As stated above, outside of registration in Ontario’s iGaming regime, there are no licenses offered by Canadian Provinces or Territories for private B2C operators to transact directly with consumers. There are different registration types available for registrants who work with respective provincial governments to provide gaming products and services to residents of that province or territory.

For Ontario’s iGaming regime, as stated above, the AGCO offers two main categories of registration for B2C and B2B entities: the first is for registration as an Internet Gaming Operator and the second is for registration as a GRS, as applicable.

While to the consumer it may appear that a lottery retailer or land-based casino operator is in fact operating a direct business-to-consumer business, those types of businesses are operating in commercial partnership, and under strict oversight, of their applicable provincial lottery corporation, which is the province’s commercial gaming provider. There are no hands-off gaming licenses provided by a provincial government available.

d. Do software suppliers need to be licensed?

Yes.

If a software supplier is working with a provincial government to provide gaming products, it likely must be registered with that province to do so. There are some circumstances where a software supplier need not be registered, such as if the software in question has no possible influence over game fairness, integrity, or player outcomes. For software of this nature supplied to gaming and betting suppliers or operators in Canada, it is still nevertheless prudent to consult with the relevant provincial or territorial regulator to determine if registration and certification is required prior to the software being supplied in market.

With respect to Ontario’s iGaming regime, suppliers that manufacture (software or hardware), develop, provide and/or run games and game systems are likely required to register with the AGCO. However, where a supplier does not fit into a specific application category or requirement, the AGCO will make case-by-case determinations of whether registration is required.

While Provinces are authorized to conduct and manage gaming activities in their respective jurisdictions pursuant to the exemption to the general prohibitions found in the Code, there remain some games of chance in the Code that are specifically prohibited even if conducted or managed by a Province. The Code does not allow certain games to be played in casinos under provincial licensing authority, including “three card monte,” “punch board,” and “coin table.”

Each Province has a catalogue of gambling products it offers that meet its requirements for player safety and ethics, and a list of prohibited games in addition to those generally prohibited by the Code. For example, the AGCO prohibits the land-based games “razzle dazzle,” “pea wheel,” and “swinger game.”

The AGCO may also deny registration of certain online sports betting offerings. For example, where the AGCO has concerns over betting markets offered on sports leagues or divisions that it suspects may have poor fairness or integrity controls, or where it suspects athlete doping may be an issue.

In addition, Ontario’s iGO has implemented specific prohibitions on certain wagering types and game designs to safeguard the well-being of players, integrity of the industry, and maintain gambling as a form of entertainment. Prior to registration, applicants to Ontario’s iGaming regime must review these prohibitions and agree to not offer these prohibited gaming products. If a supplier or operator is interested in entering the market with a novel game or game mechanic, it is highly recommended that it first consult the AGCO to confirm that it may do so with its proposed game. Per the AGCO’s requirements, any new lottery schemes should be proposed to the Registrar for review before any further action is taken.

Eligibility and application requirements vary among provinces and registration types.

As might be expected, the registration process in any Canadian jurisdiction includes a thorough background investigation of the company and its key persons.

Similar to disclosure requirements in other jurisdictions, applicant companies must disclose their past and existing commercial activities, issues with other regulators, ongoing or threatened litigation, and business plans for the future. Some Canadian jurisdictions, such as Ontario, will require a full disclosure of the applicant’s organization and key person charts.

Most provinces and territories will have similar requirements for forms and documents. These will vary depending on the nature of the business of the applicant company.

Typically, for land-based casinos, gambling services providers will have to submit the following type of forms:

• Background disclosures for key persons and employees
• Corporate Disclosure Forms
• Lessor (Landlord) Disclosure Forms
• Gaming Worker Registration Form

As noted above, horseracing tracks are subject to their own disclosure requirements. Forms typically required of applicant companies in this vertical typically include a Horse Racing Worker Registration Form for owners, jockeys, trainers, grooms, exercise persons and veterinarians.

For suppliers of all gaming equipment, systems, and software, technical standards will have to be adhered to and forms confirming same will be required.

In B.C., these Technical Gaming Standards (“TGS”) exist for electronic gambling, non-electronic gambling, and certifying the integrity of gambling supplies. Technical standards will differ depending on the technology and B.C. organizes those as follows:

• TGS1 – Electronic Gaming Devices
• TGS2 – Progressive Gaming Devices
• TGS3 – Online Monitoring and Control Systems
• TGS4 – Electronic Bingo
• TGS5 – Internet Gaming Systems
• TGS6 – Electronic Raffle Systems
• TGSNE1 – Non-Electronic Pull Tab (Break Open) Tickets
• TGSNE2 – Non-Electronic Scratch and Win Tickets

Other provinces and territories will take a similar approach to technical standards.

Of note is that most provincial regulators will require confirmation from lottery corporations for their province that the applicant company is in commercial discussions with the corporation prior to moving forward with the process of accepting and reviewing applications for registration.

Ontario’s iGaming regime has a different application procedure and requirements for its registration of B2C operators in Ontario and suppliers to those B2C operators. While the disclosure and investigation requirements are largely the same, the AGCO may ask for more information from an applicant B2C operator than other provinces might and will require it to enter into commercial discussions with iGO.

For a prospective operator to commence an application with the AGCO, the entity must execute a non-disclosure agreement (“NDA”) with iGO. After submitting the executed NDA, the prospective operator will be provided access to a confidential iGO portal containing policies and procedures protected under the NDA. The operator should review these materials and the Registrar Standards for Internet Gaming (the “Standards”) to ensure they already comply, or else will comply by their proposed go-live date, with those requirements. Reviewing the Standards and confidential iGO policies and procedures will provide an applicant with the framework for registration.

Operators are required to submit the following application submission materials through an online iAGCO account:

• Operator application form;
• Registrar’s standards gap analysis;
• Personal disclosure forms for individuals associated with an applicant;
• Entity disclosure forms for entities associated with an applicant (if applicable);
• Annual regulatory fee ($100,000 per year, per gaming site);
• Requested AGCO investigation fee(s); and
• Supporting documents (as applicable), such as an applicant’s corporate governance documents, organizational chart, details of shares, incorporation documents, and licensing agreements.

To assess whether an entity operates a “distinct gaming site,” the ACGO will consider whether the platforms have different operators, uniform account credentials, a common e-wallet (digital account), and branding.

An operator is also required to comply with iGO specific requirements. These include:

• obtain commercial insurance that is compliant with the requirements set out in the confidential operating agreement between the applicant and iGO;
• set up banking to comply with iGO transfer requirements; and
• complete any pre-go-live disclosures in compliance with the AGCO Notification Matrix and iGO requirements.

In contrast, GRS to these operators are only bound by the Standards and cannot access the iGO portal. GRS applicants are required to submit the following through an online iAGCO account:

• Supplier application form;
• Personal disclosure form for individuals associated with an applicant;
• Entity disclosure form for entities associated with an applicant (if applicable);
• Annual regulatory fee ($15,000 for a manufacturer and $3,000 for a supplier, per year); and
• Supporting documents (as applicable), such as an applicant’s corporate governance documents, organizational chart, details of shares, incorporation documents, and licensing agreements.

Yes, key persons would need to be personally licensed or authorised. Key persons typically include directors and senior officers. Ultimate beneficial owners (“UBO”) of the applicant company holding a threshold percentage of securities in the company will also be required to disclose their past business affairs, provide criminal and other background checks, and submit to an investigation process. Typically, a UBO holds more than 5% of the applicant company’s securities. Some exceptions to the foregoing requirements may be agreed to by a regulator on a case-by-case basis. For example, senior officers of an applicant who are in positions that have no likely influence over game fairness, integrity, or player outcomes may be exempt. Certain beneficiaries in family trusts holding equity in applicant companies may also be exempt. Regulators may be consulted to determine if a special circumstance exists.

Ontario’s iGaming regime also requires registrants to disclose information about key individuals, even if those key individuals are offshore.

Entities applying for registration in Ontario’s iGaming regime are required to complete personal disclosure forms for key individuals, such as officers, directors, and direct and indirect shareholders with 5% or more shares of the applicant, with the prospective applicant’s submission. Similarly, entity disclosure forms must be provided by corporate shareholders, including a parent or holding company, holding 5% or more shares of the applicant, and any entity with an interest in the applicant.

Applicants must confirm that an internal screening procedure is in place as a part of their hiring practices and security proceedings. As part of that process, the applicant may be required to submit their findings such as references, criminal background checks, or other due diligence completed.

It is generally prohibited under the Code to advertise unauthorized real-money gaming operations within Canada.

The Canadian Broadcast Standards Council (“CBSC”) is an independent, voluntary organization created and funded by Canada’s private broadcasters to administer the broadcasting standards established by those broadcasters. The CBSC’s list of associates includes nearly all of Canada’s private broadcasters, including radio and television stations, networks, and specialty services.

While CBSC is, on the one hand, a voluntary self-regulatory body created by its broadcaster associates, the Canadian Radio-television and Telecommunications Commission (“CRTC”) is, on the other hand, the government body mandated to oversee the entire broadcasting industry pursuant to the Broadcasting Act, SC 1991, c 11. Complaints about broadcasters which do not participate in the CBSC are dealt with by the CRTC. Although CBSC does not censor or pre-approve programming that is to be aired, broadcasters are expected to make their programming choices in conformity with existing standards. Entities that wish to advertise gaming and betting nationally through such broadcasters will therefore be required to conform with existing standards.

Entities who wish to advertise must not include any statements that contravene the deceptive marketing practices provisions of the Competition Act, RSC 1985, c C-34 (the “Competition Act”). The Competition Act’s provisions against deceptive marketing practices, including false or misleading testimonies to the public, may be strongly enforced by the Canadian Competition Bureau.

In Ontario’s iGaming regime, the advertising of gambling is permitted and regulated by iGO. Operators are required to indicate their association with iGO by displaying an iGO logo on all Internet Gaming Operator websites, on social media platforms, and in any paid visual media advertising materials produced for the Ontario market. The iGO Brand Guide Policy provides guidance on duration, location, and standards for placement of the iGO logo.

In the event that iGO determines that an operator has failed to comply with the marketing and advertising guidelines as provided within its policies and the operating agreement, iGO may, after consultation with the operator, require the operator to submit all proposed marketing and advertising materials for Ontario (including the proposed placement, dissemination or distribution plans for such marketing and advertising materials) to iGO on an ongoing basis for review and approval.

As of February 28, 2024, the AGCO’s Standards prohibit the use of athletes and celebrities in advertisements promoting online gambling. Ontario Internet Gaming Operators are prohibited from using active or retired athletes in their marketing unless they are using them to promote responsible gambling practices.

Generally, marketing affiliates are permitted so long as they comply with all governing legislation. They are generally not required to be licensed or registered.

For example, in B.C., GPEB has stated that its advertising and marketing standards apply to products and/or gaming facilities promoted by BCLC, gaming service providers, and gaming event licensees.

To date, except for Ontario’s OLG, which changed its approach in 2022, to our knowledge, no provincial lottery corporation has a policy of working with marketing affiliates to attract players to their respective provincially operated online gaming and betting sites.

With respect to Ontario’s iGaming regime conducted and managed by iGO in conjunction with third party operators, marketing affiliates are permitted. Although these affiliates are not required to register with the AGCO, affiliates are still required to comply with the Standards and governing legislation, policy, and procedures applicable to marketing affiliates.

As stated above, unlawful gambling is a criminal offence under the Code. Depending on the nature of the offence, penalties range from ­being convicted of a summary or indictable offence to the issuance of fines.

 

The Code has specific provisions dealing with penalties for unlawful gambling offences:

 

s. 202(2) – Betting, pool-selling, bookmaking, etc. offence penalties:

Every one who commits an offence under this section is guilty of an indictable offence and liable:

– for a first offence, to imprisonment for not more than two years;

– for a second offence, to imprisonment for not more than two years and not less than fourteen days; and

– for each subsequent offence, to imprisonment for not more than two years and not less than three months.

s. 206(1) – Offence in relation to lotteries and games of chance penalties:

– is guilty of an indictable offence and liable to imprisonment for a term not exceeding two years, or is guilty of an offence punishable on summary conviction; or

(4) Every one who buys, takes or receives a lot, ticket or other device mentioned in subsection (1) is guilty of an offence punishable on summary conviction

In addition to the Code, Provinces also have sanctions and penalties that may be imposed for unlawful gambling offences.

For example, B.C.’s GPEB and Alberta’s AGLC have administrative sanctions and penalties for gambling licensees and registered gaming workers. These include warnings, cancellation of registrations or licenses, refusal to renew or grant a registration of license, and monetary fines. Similarly, with respect to unlawful gambling in Ontario, the AGCO may revoke registration with the AGCO and in serious cases, report unlawful activity to law enforcement.

Successful registration with any Province or Territory will require compliance with applicable rules, regulations, and other legislation, as well as with the terms of registration with the provincial regulatory body.

Gaming equipment and software suppliers are responsible for ensuring their products comply with all applicable technical standards. Key persons also have requirements and responsibilities, such as ensuring that they obey the standard operating procedures and rules of play established by the Province or Territory and ensuring that they, and the gaming companies they are affiliated with, comply with the Province’s applicable advertising, responsible gambling, and security standards.

All registrants must comply in an ongoing, active manner by keeping regulators informed, in a timely manner, of:

• changes in control;
• disposition of materials assets;
• any issues arising with other gaming regulators;
• litigation commenced against them;
• technology failures; and
• data breaches.

For land-based operators (casinos, bingo halls, horseracing tracks), regulators must be informed of changes of landlords or dispositions of land. With respect to technology failures or data breaches, companies should familiarize themselves with the Province’s different notification matrixes and of their commercial obligations under their contracts with the lottery corporation governing such events.

To successfully register to offer a prospective applicant’s products under Ontario’s iGaming regime, the ACGO expects prospective applicants to comply with the Standards. The AGCO published guidance on the Standards which are divided into the following six identified risk themes:

1. Entity Level: Ensure that regulated entities have a sound control environment, and an organizational structure that promotes good governance, accountability and oversight, as well as transparency in dealings with the AGCO.
2. Responsible Gambling: Ensure that gaming is provided in a way that seeks to minimize potential harm and promote a responsible gaming environment.
3. Prohibit Access to Designated Groups and Player Account Management: Ensure that individuals set out in Ontario Regulation 78/12 of the Gaming Control Act, 1992 are prohibited from participating in lottery schemes and that lottery schemes are conducted in accordance with the Code.
4. Ensure Game Integrity and Player Awareness: Ensure that gaming in Ontario is conducted with honesty and integrity and that players have sufficient information to make informed decisions prior to gaming.
5. Information Security and Protection of Assets: Ensure that assets (e.g., gaming equipment and systems) are protected and that customer information and funds are safeguarded.
6. Minimizing Unlawful Activity Related to Gaming: Ensure that unlawful and criminal activity does not take place in gaming in Ontario.

Registered entities must also comply with the AGCO Notification Matrix, which prescribes how a registrant may maintain transparency with the Registrar. Internet Gaming Operators must also comply with iGO specific requirements, including weekly gross gaming revenue deposits.

The Proceeds of Crime Money Laundering and Terrorist Financing Act, SC 2000, c 17 (“PCMLTFA”) is federal legislation that implements specific measures to detect and deter money laundering and the financing of terrorist activities, and to facilitate the investigation or prosecution of money laundering and terrorist financing offences.

Registrants with the AGCO are expected to comply with PCMLTFA.

The Code also contains anti-money laundering provisions with severe penalties prescribed for those who are guilty of laundering proceeds of crime. The Code provides that those who deal with property or proceeds of property with the intent to conceal or convert the property or those proceeds, knowing or believing that that property or proceeds were obtained or derived as a result of the commission in Canada of a designated offence or an act or omission anywhere that, if it had occurred in Canada, would have constituted a designated offence, may be found guilty of this offence.

Further, iGO has developed anti-money laundering and anti-terrorist financing (“AML/ATF”) obligations based on PCMLTFA and its provisions that require operators to comply with their policy and operation guidance and to complete training modules. While iGO policies are protected by an NDA, its operational guidance outlines requirements addressing risk-based assessments, player identification, ongoing monitoring of business relationships, ongoing AML/ATF training, regulatory reporting, record keeping, and effectiveness testing of the AML/ATF policies. In some cases, registrants may be required to comply with FINTRAC reporting requirements, and other internal procedures to evidence measures taken to ensure the iGaming industry does not become a means for money laundering. While federal and provincial laws create a framework for compliance, the AGCO and iGO’s specific policy set a higher expectation for industry players to comply with.

Provincial responsible gambling requirements are set out in each province’s responsible gaming standards or its equivalent. Provinces take a fairly consistent approach to player protection and encouraging responsible gaming.

For example, responsible gambling standards for the B.C. gambling industry provide specific standards for gaming products, events, and facilities conducted, managed, and operated by BCLC. Other responsible gambling standards are in place for charitable gaming event licenses. The following are a high-level summary of responsible gaming requirements in B.C.:

• advertising and promotions must comply with all policies and be delivered in a responsible way;
• players must be able to make informed choices about gaming and associated risks;
• appropriate responses must be made to any signs of problem gambling;
• responsible practices and policies must be in place, such as a no-tolerance policy for unattended children on gaming facility property;
• financial transactions must be responsibly made, including no extensions for credit or lending of money to patrons per provincial policy; and
• voluntary self-exclusion programs must be in place.

One of the objectives of the AGCO’s Standards is to ensure that registrants comply with responsible gaming efforts to keep the industry a safe form of entertainment. Building on the Standards, iGO introduced specific requirements for prospective operators to comply with. While iGO’s policies are protected by an NDA, the policies aim to establish a balance between responsible gambling and promotional advertising and operations. The policies encourage operators to focus on building public awareness of responsible gambling tools and strategies that promote safer and more responsible play. Some examples of responsible gambling campaigns may include limit setting tools, breaks in play, and the promotion of educational information on how gambling works and the odds of winning.

iGO requires registered operators to provide a Responsible Gaming Campaign Report for each responsible gambling campaign executed during the applicable operating year. The purpose is to demonstrate the consumer reach, awareness, and engagement of the campaign.

Generally, provincial regulatory bodies require the disclosure of individual or corporate shareholders of an applicant entity. For instance, in Ontario, British Columbia and Alberta, shareholders holding 5% equity of the registered entity or more must complete a personal disclosure form as a part of the prospective applicant’s submission. Any changes to the registered entity’s organizational or ownership structure will trigger a reporting requirement, whereby the applicant must report the change to the Registrar. In Ontario, the AGCO reserves the right to conduct due diligence on the proposed change, and either approve or reject it, as a term of the entity’s registration with the AGCO. Similarly, other provincial regulatory bodies may reserve the right to either approve or reject a proposed change to an applicant’s ownership structure. However, this will vary based on the terms and conditions of an applicant’s license or registration with a provincial regulatory body.

Provincial regulatory bodies enforcement powers include monetary fines and suspension and cancellation of registration or licenses. Law enforcement can also be involved depending on the severity of the conduct.

In Ontario, the regulator has the authority to investigate any contraventions of the terms and conditions of a registration they issue and any suspected financial and management improprieties of registered organizations and individuals. They may also to conduct audits of registered entities.

Further, the regulator may conduct investigations under the Gaming Control Act or assist municipalities and local enforcement agencies in any investigation or audit of an AGCO registration. Sanctions range from the regulator’s power to suspend or cancel a registration, issue fines, or report an issue of non-compliance to law enforcement. The regulator may exercise such enforcement powers if there has been a breach of any term, condition, directive or standard, there are reasonable grounds to believe a registrant will not comply with the law, or it is in the public’s interest to do so.

There is a distinction between corporate tax rates, gaming tax, and revenue share. Canada’s general federal corporate tax rate was set at an effective rate of 15% in 2024. Where corporate tax is payable on an entity’s overall income irrespective of its industry, gaming tax is an additional tax applied on revenue generated by gambling activities. In contrast, revenue share refers to the distribution of gambling related revenue among stakeholders, such as a licensing or registration authority (like the AGCO in Ontario) and an operator. Generally speaking, in Canada operators and suppliers are not levied a gaming tax and instead are subject to revenue share payment requirements and ordinary course business income tax rules. General provincial tax rates for businesses, applicable to small business income, are as set out below¹ and increase after certain income thresholds are achieved:

Province	General Provincial Tax Rate
Ontario	11.5%
Alberta	8%
British Columbia	12%
Manitoba	12%
New Brunswick	14%
Quebec	11.5%
Nova Scotia	14%
Saskatchewan	12%
Prince Edward Island	16%

In Ontario’s iGaming regime, the specific gaming tax rate and revenue share model is protected under an NDA entered into by iGO and prospective operators. After submitting a completed NDA to iGO, prospective operators receive information about tax rates and profit sharing. In other provinces, the provincial corporate tax rate varies based on the nature of the products or services being offered and agreements entered into between provincial regulators and third-party applicants.

We recommend you consult a tax professional familiar with the gambling industry for more information on tax related matters.

Footnote(s):

¹ Quebec and Alberta do not have corporation tax collection agreements with the CRA.

At the federal level, Bill S-268 and Bill S-269 have the potential to substantially change the landscape of gaming in Canada.

Bill S-268 intends to amend Section 207 of the Code to provide the governing body of a First Nation with the exclusive authority to conduct and manage a lottery scheme on its reserve, license the conduct and management of a lottery scheme by a third party on its reserve, and grant the council of the band authority to make by-laws for the purposes of regulating the operation, conduct and management of lottery schemes permitted under this proposed exemption.

Bill S-268, titled “An Act to amend the Criminal Code and the Indian Act”, seeks to amend the Code and the Indian Act in order to do so. Bill S-268 completed second reading in the Senate on May 30, 2024, and its current status is now at consideration in committee in the Senate. There has been no activity yet on Bill S-268 in the Standing Senate Committee on Legal and Constitutional Affairs as of October 16, 2024.

Bill S-269 aims to develop a national framework on advertising for sports betting.

Bill S-269 is a proposed national framework on sports betting advertising that is making its way through the legislative process. Bill S-269, titled “An Act respecting a national framework on advertising for sports betting”, has been put forward as a potential response to help develop and further regulate advertising for sports betting in Canada. Bill S-269’s proposed rules on a mandatory national framework on advertising for sports betting include identifying measures that regulated sports betting ads “with a view to restricting the use of such advertising”. It proposes limiting the number, scope or location of sports betting ads, or limiting or even banning the use of celebrities and athletes in sports betting ads. It also proposes identifying ways to promote support and research related to gambling-related harms. Bill S-269 completed consideration in committee in the Senate on October 3, 2024, and its current status is now at third reading as of October 16, 2024.

There is no definitive timeline on when or whether either of these bills are likely to come into effect.

Provincially, there are speculations on whether other provinces will follow Ontario’s lead and implement a similar iGaming regime whereby third parties can apply to offer their products in the regulated market.

Recently, the Alberta government has taken an interest in the Ontario model and has expressed that it might be the right approach for Alberta. Currently, AGLC offers www.playalberta.ca as the only regulated online gambling website in the province. It offers a variety of iGaming products and lottery options.

Although Ontario is currently the only Canadian jurisdiction offering a regulated iGaming regime allowing third party B2C operators to take bets directly from players, it appears that Alberta is considering adopting an iGaming model similar to the one currently offered in Ontario. Alberta announced its intention to adopt an open online licensing model for regulated gaming when, at the 2024 Canadian Gaming Summit, Minister Dale Nally announced a new plan for Alberta’s gaming industry, built around an open online licensing model inspired by Ontario’s successful framework. Nally explained Alberta’s model will be similar to Ontario’s but with key differences. These differences may include private operators offering their services to Albertans without being required to share their data with AGLC or Alberta’s platform www.playalberta.ca.

As of the date of writing, of all provinces in the rest of Canada outside Ontario, we believe Alberta is the most likely to follow a model most similar to that of Ontario.

Among other gaming-related stakeholders, the Canadian Gaming Association is participating in the Parliamentary Review of the PCMLTFA to ensure Canada’s AML laws and regulations better reflect the evolution of Canada’s gaming industry as part of its 2024 advocacy priorities.

More guidance on such developments is expected in the coming months.

The major growth in the Canadian gambling market has been in Ontario under its new iGaming regime.

Since the launch of iGO and Ontario’s iGaming regime, the Kahnawake Gaming Commission (“KGC”) has expressed concerned about loss of revenue to the community of Kahnawake. The KGC has taken the position for years that it has the right to license and regulate interactive gaming, terrestrial poker rooms, and raffles conducted within the Mohawk Territory of Kahnawake without being conducted and managed by a Canadian provincial government.

The KGC argues that it need not submit to Ontario’s new iGaming regime and has been shut out of the region governed by iGO, and therefore has lost revenue that it previously enjoyed prior to the launch of the new regime.

The KGC has launched a claim against the AGCO that its new iGaming regime is in fact unconstitutional as a result of the province not having proper conduct or management over operators registered with the AGCO to operate in Ontario. The KGC has asked the Ontario court to rule the regime ultra vires and dismantle the regime.

Gaming is very popular with Canadians, generating significant revenue and market growth each year. Ontario is the largest iGaming market by population, followed by Quebec and then British Columbia. The Ontario iGaming market generated $ 18.4 B in total wagers, with $ 726 M in total gaming revenue in the first quarter of the 2024-25 fiscal year, according to iGO. As a market for players, Canada has always been attractive. However, Canada is also attractive as a place to do business.

Canadian tax benefits such as the Scientific Research and Experimental Development Tax Credit Program, also known as the “SR&ED,” are available to entities involved in algorithm development, system performance improvement, inter-operability with third-party products, or rendering.

Other tax breaks are also available, such as the Ontario Interactive Digital Media Tax Credit. This is a refundable tax credit based on expenditures incurred by qualifying corporations for eligible products and digital games. The credit is equal to either 35% or 40% of the qualifying expenditure, depending on the situation. Eligibility criteria must be met, and the Canada Revenue Agency processes claims based on required documentation.

Lastly, with its geographical location, Canada offers overlapping time-zones with the United States, short travel times to major markets across the United States, a shared language and media market, and opportunities to build relationships with the reliance on business and federal trade agreements between Canada and the United States. Canadians are fluent in U.S. sports and gaming culture. All of this makes Canada a great place to do business to access the largest sports betting market in the world. Similarly, with a large population of multilingual, educated gaming professionals on the Asian-facing west coast and European-facing east coast, Canada is an excellent jurisdiction in which to build and operate global teams to support a global business.