,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,pay;ts 6,lott]y ,ticket ,v5dors
,numb]3 ,,it-#djd;,r
,date3 ,m>* #ca1 #aiha
,ref];e3 ,sec;n #i 7al p>agraph
  #dj7#b77f77

  ,? bullet9 c.els & replaces ,9t]pret,n
,bullet9 ,,it-#djd dat$ ,janu>y #af1
#aigh4 ,curr5t revi.ns >e designat$
0v]tical l9es4

#a4 ,? bullet9 /ates ! ,de"p;t's views
  on ! taxabil;y ( am.ts rcvd 0a taxpay]
  9 3nec;n ) 8 sales ( lott]y tickets1
  ei z a 4tributor 7"o :o provides a
  prim>y 4tribu;n 6retail]s7 or z a
  retail] 7"o :o sells 6! f9al ticket-
  hold]74 ,! -;ts 9 ? bullet9 apply
                                      #a
              ,,it-#djd;,r           a#a
  equ,y 6taxpay]s sell+ pool sy/em bett+
  *.es4
#b4 ,am.ts e>n$ 0a 4tributor or retail]
  f ! sale ( tickets is 9come f a busi;s
  )9 sec;n #i4 ,! 9come may 2 a por;n (!
  gross sell+ price ( tickets held 0hm =
  sale on a 3sign;t basis1 ! gross sell+
  price ( tickets pur*as$ 0hm = sale
  less ! co/ 6hm (! tickets1 or x may 2
  -put$ 9 "s o!r mann]4 ,9 any case !
  am.t ( 9come =! purposes ( sec;n #i is
  8 gross 9come f sell+ tickets less !
  exp5ses 9curr$ 0hm 9 e>n+ t 9come4
#c4 ,9 a4i;n 6rcvg 9come f ! sale (
  tickets a 4tributor or a retail] may
  w9 a prize 9 respect ( tickets he has
  sold4 ,subject 6#f 2l1 ": ! prize is
  aw>d$ solely on ! basis ( *.e 7=
  example1 he 0 ! sell] (a w9n+ ticket7
  ! ,de"p;t views ! am.t or value (!
  prize z n taxa# 9 ! recipi5t's h&4 ,t
  is1 ! tax results 6hm >e z ?\< he _h
  held a w9n+ lott]y ticket4 ,fur!r
                                      #b
              ,,it-#djd;,r           b#a
  -;t>y is 3ta9$ 9 ,,it-#bac 8,prizes f
  ,lott]y ,s*emes & ,giveaway ,3te/s40
#d4 ,a prize may 2 won 0a 4tributor or
  retail] ": ! numb] ( 8 *.es 6w9 is
  det]m9$ 0ref];e 6! numb] ( tickets he
  has sold4 ,! ,de"p;t's view is t al? !
  probabil;y ( w9n+ is 9flu;ed 0! volume
  ( 8 sales1 z l;g z ! selec;n (! w9n]
  is solely 0*.e1 ! am.t rcvd 0! w9n] is
  n subject 6tax4 ,on ! o!r h&1 ": !
  prize is aw>d$ on ! basis ( volume (
  tickets sold 7in ! mann] (a sales
  9c5tive aw>d7 xs am.t or value is
  9come 6! recipi5t4
--------------------------------------#b
#e4 ,9 c]ta9 cases a v5dor may 2 requir$
  6respond correctly 6"o or m "qs 9 ord]
  6be eligi# 6"picipate or1 hav+
  qualifi$ 6w9 a prize1 2f ! prize c 2
  aw>d$ 6hm4 ,": 8 5try has be5 select$
  :olly on ! basis ( *.e &! ele;t (
  skill requir$ 6answ] su3ess;lly ! "qs
  is relatively m9or1 he w 2 3sid]$ 6h
  won a lott]y prize4 ,on ! o!r h&    #c
              ,,it-#djd;,r           a#b
  if r1l skill or m]it is 9volv$ 9 ! w9
  7i4e4 ! prize is n won prim>ily on !
  basis ( *.e7 x w 2 a "q ( fact :e!r x
  is a lott]y prize or :e!r xs value is
  busi;s 9come 6! v5dor4
#f4 ,"s 4tributors repur*ase unsold
  lott]y tickets f _! retail]s4 ,! co/s
  ( s* repur*as$ tickets >e deducti# 9
  -put+ ! 4tributor's 9come :ile any
  am.ts won on ! tickets >e 9clud$ 9 !
  4tributor's 9come4












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