Common pool wagering allows money wagered in Canada on a U.S. track to commingle or merge with money wagered throughout the U.S. As a result, the pools are much larger and therefore the payoffs could potentially be much larger as well.
No change in our current take out on thoroughbred product 16% WPS and 19% all exotic, Provincial tax 4% WPS and 10% all exotic, Federal levy 0.8% on every bets. Also the harness stay the same with 18% WPS and 21% exotic, provincial tax and federal levy applies.
Those following links will give you complete set of rules for each State.