SPMA 2P27 FINAL EXAM 2025/2026
QUESTIONS AND ANSWERS 100% PASS
Reasons for Gambling Growth in Canada - ANS 1. Customer Preferences
2. Trends in the Marketplace
3. Macro Economy
4. Local Special Circumstances
What impact did the legalization of single-game sports betting have on Canadian sports
betting? - ANS There was an explosion in sports betting participation and a rise in spend per
customer, particularly from straight bets and same-game parlays.
How did sports betting revenue in British Columbia change between 2020-2023? -
ANS Sports betting revenue in British Columbia increased from $23.9 million to $32.6 million
between 2020 and 2023.
How many people in Canada are involved in online sports betting? - ANS 6.1 million people
are involved in online sports betting, with 16 million people placing online sports bets.
What are the key reasons for gambling growth in Canada? - ANS 1. Customer Preferences
2. Trends in the Marketplace
3. Macro Economy
4. Local Special Circumstances
1 @COPYRIGHT 2025/2026 ALLRIGHTS RESERVED
, What is NIL in the context of NCAA? - ANS NIL refers to the rights of college athletes to
control and profit from their name, image, and likeness, which were previously restricted but
are now allowed for monetization under recent policy changes.
What are the main questions regarding the role of athletics in higher education? - ANS Key
questions include whether athletic departments should be self-sustaining and what their
mandate is, and how this compares to other academic entities.
What is Transfer Pricing in athletic department finances? - ANS Transfer pricing refers to the
accounting practices used to allocate revenues generated by athletics to non-athletic
departments, reducing the reported revenue of athletic departments.
Give examples of transfer pricing in athletic departments. - ANS : Examples include facility
rentals, student aid, licensing, gift assessment fees, and discounted tickets.
Why are athletic department losses often misleading? - ANS Reported losses are often due
to misleading accounting methods and university budget practices rather than a lack of
economic viability.
What is a subsidy? - ANS A subsidy is a gift or financial support, often from the government,
to keep prices low or assist businesses or organizations in functioning.
Why is government subsidization in sports controversial? - ANS Government subsidization in
sports is controversial because taxpayers often fund a significant portion of stadium
construction and maintenance, despite the wealth of players, owners, and executives.
What are common forms of public subsidy in sports? - ANS Common forms include low-
interest rate bonds, tax-free bonds, below-market lease rates, foregone property taxes,
infrastructure investments, and in-kind public services.
How do "soft taxes" differ from "hard taxes"? - ANS Soft taxes include taxes like hotel or car
rental taxes, while hard taxes refer to taxes like sales or property taxes directly paid by the
community.
2 @COPYRIGHT 2025/2026 ALLRIGHTS RESERVED
QUESTIONS AND ANSWERS 100% PASS
Reasons for Gambling Growth in Canada - ANS 1. Customer Preferences
2. Trends in the Marketplace
3. Macro Economy
4. Local Special Circumstances
What impact did the legalization of single-game sports betting have on Canadian sports
betting? - ANS There was an explosion in sports betting participation and a rise in spend per
customer, particularly from straight bets and same-game parlays.
How did sports betting revenue in British Columbia change between 2020-2023? -
ANS Sports betting revenue in British Columbia increased from $23.9 million to $32.6 million
between 2020 and 2023.
How many people in Canada are involved in online sports betting? - ANS 6.1 million people
are involved in online sports betting, with 16 million people placing online sports bets.
What are the key reasons for gambling growth in Canada? - ANS 1. Customer Preferences
2. Trends in the Marketplace
3. Macro Economy
4. Local Special Circumstances
1 @COPYRIGHT 2025/2026 ALLRIGHTS RESERVED
, What is NIL in the context of NCAA? - ANS NIL refers to the rights of college athletes to
control and profit from their name, image, and likeness, which were previously restricted but
are now allowed for monetization under recent policy changes.
What are the main questions regarding the role of athletics in higher education? - ANS Key
questions include whether athletic departments should be self-sustaining and what their
mandate is, and how this compares to other academic entities.
What is Transfer Pricing in athletic department finances? - ANS Transfer pricing refers to the
accounting practices used to allocate revenues generated by athletics to non-athletic
departments, reducing the reported revenue of athletic departments.
Give examples of transfer pricing in athletic departments. - ANS : Examples include facility
rentals, student aid, licensing, gift assessment fees, and discounted tickets.
Why are athletic department losses often misleading? - ANS Reported losses are often due
to misleading accounting methods and university budget practices rather than a lack of
economic viability.
What is a subsidy? - ANS A subsidy is a gift or financial support, often from the government,
to keep prices low or assist businesses or organizations in functioning.
Why is government subsidization in sports controversial? - ANS Government subsidization in
sports is controversial because taxpayers often fund a significant portion of stadium
construction and maintenance, despite the wealth of players, owners, and executives.
What are common forms of public subsidy in sports? - ANS Common forms include low-
interest rate bonds, tax-free bonds, below-market lease rates, foregone property taxes,
infrastructure investments, and in-kind public services.
How do "soft taxes" differ from "hard taxes"? - ANS Soft taxes include taxes like hotel or car
rental taxes, while hard taxes refer to taxes like sales or property taxes directly paid by the
community.
2 @COPYRIGHT 2025/2026 ALLRIGHTS RESERVED
