Regulation 18/30

Taxation 5/20

Product 12/20

Integrity 5/15

Advertising 7/15

Market Summary

Repeal of the federal single sports bet prohibition and Ontario signalling that online licences will be available for private operators is positive. However, integrity challenges and provincial monopolies remain, with consumer offshore channelling likely to continue.



Regulatory framework

The 13 provinces and territories legislate and control land-based and online gambling. Horse race and sports betting is available, albeit through monopoly operators. In 2019, Ontario announced plans to open up the sector to private companies (reiterated in late 2020). The federal government also agreed to remove the prohibition on single sports bets in 2021.

Licensing numbers & costs

Monopoly operator in each province and territory. Ontario has committed to moving to the licensing of private online gambling operators during 2021, albeit there are no regulatory or fiscal details at the time of writing. The Canadian Pari-Mutuel Agency licenses pool betting at 30+ racetracks and 140+ betting theatres and is funded by a 0.8% turnover levy.

Enforcement & player protection

The minimum age for gambling is 18 or 19 years old depending on the province.
Responsible gambling and exclusion policies are set out. AML is in place.

Betting tax & levies

Each province receives and distributes the profits from their monopoly gambling operators. Provinces are required to pay federal goods and services tax on gambling activities. Federal levy of 0.8% on pari-mutuel race bets and some province racing levies. Professional gambling winnings are deemed taxable.

Other taxation

Federal corporation tax is generally 9-15% (up to 38% without reductions), with various additional province tax rates. 5% VAT/goods and service tax (GST).

Betting channels

Monopoly retail and online racing and sports betting depending on the province. Ontario has committed to opening its online market to private operators

Types of betting

Criminal Code prohibiting single sports bets (except racing) is set to be repealed. Limited options in some provinces e.g. Ontario mainly allows North American sports and European soccer. A max. of 99 events are shown online but must be placed in retail premises with bets of C$2-C$100. British Colombia allows online betting with a wider array of sports and bets.

Betting integrity

Canada has not signed or ratified the Council of Europe sports manipulation convention and is not a member of its network of national platforms. In late 2019 the Canadian Centre for Ethics in Sport called on the government to sign the CoE convention and to examine the issue of match manipulation in Canada.


No match-fixing law; Criminal Code (Art. 209) includes an offence of cheating at betting with up to two years imprisonment, and fraud (Art. 380) up to 14 years.

Advertising (incl. bonuses) & sponsorship

Gambling advertising and marketing are subject to provincial regulations e.g. Ontario Gaming Control Act (Art. 31) which precludes adverts aimed at minors and other restrictions. Additional responsible gambling marketing standards are also in place. e.g. OLG and British Columbia. However, the advertising of online gambling is prohibited in Canada’s federal Criminal Code (sec. 201-6).