Conn. Agencies Regs. § 12-574-A19
(k) Scratched or excused horse. Should any horse entered in an trifecta race be scratched or excused by the stewards after wagering has commenced, or should any horse be prevented from racing because of the failure of the starting gate to open, all tickets including such horse shall be deducted from the trifecta pool and money refunded to the purchasers of tickets on the horse so excused or prevented from racing.
(l) Dead heat. In the event of a dead heat or dead heats, all trifecta tickets selecting the correct order of finish, counting a horse in a dead heat as finishing in either position dead heated, shall be winning tickets and contrary to the show pool practice the aggregate number of winning tickets shall divide the net pool and be paid the same payoff price.