Ontario (Canada)
Ontario launched its regulated online gambling market on 4 April 2022. Because Canadian criminal law requires provinces to 'conduct and manage' gambling, the province created iGaming Ontario (iGO) so private operators can offer real-money igaming as iGO's agents under operating agreements, while the AGCO acts as the independent regulator (registration, standards, enforcement). Operators must register with the AGCO and sign an operating agreement with iGO. Rather than a conventional gaming tax, operators pay iGO a contractual revenue share of roughly 20% of gaming revenue. On 12 May 2025 iGO was continued as an independent agency under the iGaming Ontario Act, 2024, ending its subsidiary relationship with the AGCO.
Revenue share (gaming revenue / GGR)
~20% of gaming revenue to iGO (contractual revenue share, not a tax)
Operators retain ~80% of gaming revenue as agent compensation and remit ~20% to iGaming Ontario under the conduct-and-manage model; this is a commercial revenue share, not a gaming tax in the usual sense.
iGO continued as an independent agency (12 May 2025) under the iGaming Ontario Act, 2024, ending its subsidiary relationship with the AGCO; national single-event/interprovincial questions continue to develop.
Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Alcohol and Gaming Commission of Ontario) before relying on it.