Single-game online sports betting is legal in Ontario to all residents aged 19 years or older, but there are currently no in-person retail locations available.
Several major sportsbooks are now licensed to operate in the province by the Alcohol and Gaming Commission of Ontario (AGCO). It is widely expected that more will join them as the relevant authorities have been open about attempting to create a competitive marketplace for many sportsbooks to operate in. Winnings on sports betting are not taxed in Ontario.