US Sweepstakes - Don't offer in Quebec!
This Doucment goes through the rules in Quebec for Sweepstakes. In order to register a sweepstakes there (even a charitable one), you have to pay a tax on the total value of prizes being awarded!! 10% if it is a Quebec specific promotion, 3% if it is exclusive to Canada and includes Quebec, and 0.5% if it includes people outside Canada.

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