Games of Chance (GST/HST) Regulations

Contents

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1) of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing games of chance and prescribing registrants making supplies of a right to participate in games of chance.^note

1 #

[Repealed, SOR/2011-56, s. 8] (repealed)

Interpretation

2Definition of Act#

In these Regulations, Act means the Excise Tax Act.^note

Part 1 · Prescribed Registrants

3 #

The following persons are prescribed registrants for the purposes of subsection 188(5) of the Act:

(a)the Atlantic Lottery Corporation;

(b)the British Columbia Lottery Corporation;

(c)the Manitoba Liquor and Lotteries Corporation;

(d)the Ontario Lottery and Gaming Corporation;

(e)la Société des loteries et courses du Québec;

(f)the Western Canada Lottery Corporation;

(g)the Interprovincial Lottery Corporation;

(h)the Alberta Gaming and Liquor Commission;

(i)the Saskatchewan Liquor and Gaming Authority;

(j)the Saskatchewan Gaming Corporation;

(k)the New Brunswick Lotteries and Gaming Corporation;

(l)the Nova Scotia Gaming Corporation; and

(m)a corporation that is a wholly-owned subsidiary of a registrant referred to in any paragraph of this section (other than paragraph (g) and this paragraph) and that is referred to in section 15.

^note

Part 2 · Prescribed Games of Chance

4Prescribed games of chance#

A game of chance that is conducted by a person referred to in section 3 is a prescribed game of chance for the purposes of paragraph 1(i) of Part V.1 of Schedule V to the Act and section 5.1 of Part VI of that Schedule.^note

Part 3 · Net Tax of Prescribed Registrants

Interpretation

5Definitions#

(1)The definitions in this subsection apply in this Part.

casino operating service means a service of managing, administering and carrying on the day-to-day operations of a provincial gaming authority’s gaming activities that are connected with a casino of the authority. (service d’exploitation de casino)

charitable proceeds from Superstar Bingo means payments made by the Ontario Lottery Corporation to the Provincial Bingo Charitable Activities Association where the payments are equal to a percentage of the proceeds from the operation of the bingo game known as Superstar Bingo conducted by the Corporation and the Association receives the payments as agent for other non-profit organizations or charities. (produit du bingo Superstar)

consideration, in respect of a supply of a service (other than a service referred to in subsection (2)) made to a provincial gaming authority by a distributor of the authority, does not include a reimbursement. (contrepartie)

distributor has the meaning assigned by subsection 188.1(1) of the Act. (distributeur)

face value of a right to play or participate in a game of chance that is evidenced by a ticket, card or other printed device, or of such a device, means the amount shown on the device as its price inclusive of tax under Part IX of the Act. (valeur nominale)

gaming activity of a provincial gaming authority means a commercial activity of the authority except to the extent to which the activity involves the making of non-gaming supplies by the authority and includes anything done by the authority in connection with the acquisition, establishment, disposition or termination of the commercial activity. (activité de jeu)

imputed input tax credit, in respect of property or a service for a reporting period of a provincial gaming authority, means the amount that would be the input tax credit in respect of the property or service for the period if the amount in respect of the property or service that the authority is required under any of subparagraphs (d)(i) to (iii) of the description of A₁ in subsection 7(7) to include in determining the imputed tax payable by the authority for the period were tax that became payable by the authority during the period in respect of that property or service. (crédit de taxe sur les intrants imputé)

instant win game means a game of chance the right to play or participate in which is evidenced by a ticket, card or other printed device that contains sufficient information to ascertain, without reference to any other information, whether a holder of the device is entitled to receive a prize or winnings. (loterie instantanée)

instant win ticket means a ticket, card or other printed device that is or is evidence of a right to play or participate in an instant win game. (billet de loterie instantanée)

lease interval, in respect of a supply by way of lease of property, means a period to which a payment forming part of the consideration for the supply is attributable and that is all or part of the period during which possession or use of the property is provided under the agreement for the supply. (période de location)

manufacturing, in respect of property, includes the production, processing or packaging of the property. (fabrication)

non-gaming activity of a provincial gaming authority means a commercial activity of the authority except to the extent to which the activity is a gaming activity of the authority. (activité non liée au jeu)

non-gaming reimbursement means a reimbursement paid or payable by a provincial gaming authority that is in respect of an expense incurred by a distributor of the authority and that is part of the cost to the authority of making non-gaming supplies. (montant de remboursement non lié au jeu)

non-gaming supply means a supply other than

(a)a supply of a service of accepting a bet on a game of chance, race or other event or occurrence;

(b)a supply of a right to play or participate in a game of chance, or a ticket, card or other printed device that is evidence of such a right, made to a distributor of a provincial gaming authority;

(c)a supply referred to in paragraph 188.1(4)(b) of the Act that, but for that paragraph, would be a supply by a provincial gaming authority to a distributor of the authority;

(d)a supply of a prize in kind; and

(e)a promotional supply. (fourniture non liée au jeu)

non-taxable reimbursement means a reimbursement paid or payable to a distributor of a provincial gaming authority in respect of an expense incurred by the distributor in connection with supplying a casino operating service to the authority, where the expense is

(a)consideration (other than interest) for a supply made to the distributor (other than a supply that would be deemed under subsection 188.1(4) of the Act not to be a supply if it were made to the authority instead of to the distributor) that is

(i)an exempt supply of personal property or a service,

(ii)a zero-rated supply, or

(iii)a taxable supply all or part of the consideration for which is, due to the application of section 166 of the Act, not included in calculating the tax payable in respect of the supply; or

(b)property tax payable by the distributor. (montant de remboursement non taxable)

period cost for a particular period, in respect of a supply to a provincial gaming authority of tangible personal property or real property made by way of lease, means the total of

(a)the total of all amounts each of which is the portion of the capital cost of the property to the supplier that is reasonably allocated to a lease interval for which a payment forming part of the consideration for the supply becomes due in the particular period or is paid in the particular period without having become due;

(b)the total of all amounts each of which is an amount not included in paragraph (a) that is a cost to the supplier that is reasonably attributable to the making of the supply for a lease interval referred to in that paragraph other than, in the case of a supply to which section 16 applies, the portion, if any, of that cost that is deducted from the value of the consideration for the supply in determining under that section the amount deemed to be the tax payable in respect of the supply;

(c)any capital loss on the disposition of the property by the supplier that is recovered from the authority during the particular period; and

(d)an amount that, at any time in the particular period, the supplier recognizes in the supplier’s books of account as an unrecoverable loss, being the amount by which the unamortized capital cost of the property exceeds its fair market value at that time. (coût imputable)

prize in kind means property or a service that is given as a prize or winnings in a game of chance. (prix en nature)

promotional supply, by a provincial gaming authority, means

(a)a supply of property (other than a supply by way of sale of capital property of the authority) made by the authority for no consideration or for nominal consideration; or

(b)a supply by way of sale of

(i)a service, or intangible personal property, that was purchased by the authority, or

(ii)tangible personal property (other than capital property of the authority),

made by the authority for consideration that is less than the basic cost to the authority of the property or service. (fourniture de promotion)

property tax means a tax imposed by a municipality or other local authority on real property or in respect of the ownership, occupation or use of real property. (impôt foncier)

provincial gaming authority means a registrant that is prescribed by section 3, other than paragraph 3(g) or (m). (administration provinciale de jeux et paris)

reimbursement means an amount of consideration (as defined in subsection 123(1) of the Act) that

(a)is paid or payable by a provincial gaming authority to a distributor of the authority as an allowance or reimbursement in respect of an expense incurred or to be incurred by the distributor otherwise than as an agent of the authority; and

(b)is invoiced or charged to the authority separately from amounts that are not in respect of specific expenses incurred or to be incurred by the distributor. (montant de remboursement)

right of a provincial gaming authority has the meaning assigned by subsection 188.1(1) of the Act. (droit)

(2)For the purposes of this Part, the basic cost to a provincial gaming authority of personal property or a service is equal to

(a)in the case of food or a beverage prepared by the authority, the total of all consideration paid or payable by the authority to purchase the food or beverage and the ingredients used in its preparation, to the extent that the consideration is a cost to the authority of the prepared food or beverage;

(b)in the case of particular tangible personal property (other than food or a beverage) manufactured in whole or in part by or for the authority, the total of all consideration paid or payable by the authority to purchase the following property and services to the extent that the consideration is a cost to the authority of the particular property:

(i)tangible personal property incorporated into or forming a constituent or component part of the particular property,

(ii)tangible personal property consumed or expended directly in the process of manufacturing the particular property, and

(iii)services of manufacturing the particular property in whole or in part;

(c)in the case of tangible personal property that is purchased by the authority and is not further manufactured by or for the authority, the consideration paid or payable by the authority to purchase the property; and

(d)in the case of intangible personal property or a service, the consideration paid or payable by the authority to purchase the property or service.

(2.1)Despite the definition promotional supply in subsection (1), a supply of a particular property or service made by a provincial gaming authority is not included in that definition if the authority would, in the absence of this subsection, be entitled to include, in determining a total for A₂ in subsection 7(7), or a total for B in section 8, all or a portion of an input tax credit in respect of

(a)the particular property or service;

(b)a service of manufacturing the particular property; or

(c)other tangible personal property acquired, imported or brought into a participating province by the authority for use as an ingredient in preparing the particular property or for the purpose of being incorporated into, forming a constituent or component part of, or being consumed or expended directly in the process of manufacturing, the particular property.

(2.2)For the purpose of the definition promotional supply in subsection (1), if, in making a supply of property or a service, a provincial gaming authority

(a)accepts from the recipient of the supply a coupon, a voucher, a receipt, a ticket, a device that, without regard to section 181.2 of the Act, is a gift certificate or any other device that may be exchanged for the property or service or that entitles the recipient to a reduction of, or a discount on, the price of the property or service (the amount of the reduction or discount is in this subsection referred to as the “coupon value”), or

(b)applies, as a discount on, or credit against, the price of the property or service, an amount (in this subsection referred to as the “credit value”) that has been credited in favour of the recipient by the authority,

the consideration for the supply is deemed to be equal to the amount that would, without regard to section 181 of the Act, be the consideration for the supply less the coupon value or credit value, as the case may be.

(2.3)Subsection (2.2) does not apply in respect of a supply of property or a service by a provincial gaming authority if

(a)subsection 181(2) of the Act applies in respect of the supply;

(b)the consideration for the supply is reduced in circumstances in which subsection 232(2) of the Act applies; or

(c)the property or service is given in exchange, or the reduction, discount or credit is provided, in lieu of refunding or reducing all or part of the consideration for a non-gaming supply by the authority of another property or service.

(3)For the purposes of this Part, the sale of a right to play or participate in a game of chance conducted by a provincial gaming authority to a person other than a distributor of the authority is deemed to be a supply of a service of accepting a bet on the game in an amount equal to the selling price of the right, and the purchase of the right is deemed to be the betting of that amount on the game.

Net Tax of Provincial Gaming Authority

6Total net tax#

The net tax of a provincial gaming authority for a reporting period of the authority is the positive or negative amount determined by the formula^note

7Net tax attributable to gaming activities#

(1)A provincial gaming authority’s net tax attributable to gaming activities for a reporting period of the authority is the amount determined by the formula

(2)Where a person bets an amount with a provincial gaming authority (other than by purchasing an instant win ticket from a distributor of the authority), the authority shall, in determining its net tax attributable to gaming activities for the reporting period in which it becomes ascertainable whether an amount is payable as a prize or winnings in respect of the bet, add the amount determined by the formula

(3)Where a provincial gaming authority has delivered or agreed to deliver an instant win ticket to a distributor of the authority and, during a reporting period of the authority, the distributor pays or becomes liable to pay an amount in respect of the ticket to the authority, the authority shall, in determining its net tax attributable to gaming activities for the period, add the amount determined by the formula

(4)A credit of a provincial gaming authority for a reporting period of the authority in respect of an amount of money that the authority becomes liable, during the period, to pay as a prize or winnings in a game of chance conducted by the authority (other than a prize or winnings in respect of a bet made by purchasing an instant win ticket from a distributor of the authority) is the amount determined by the formula

(5)A credit of a provincial gaming authority for a reporting period of the authority in respect of a prize or winnings in respect of an instant win ticket of a particular kind that the authority has delivered or agreed to deliver to a distributor of the authority and in respect of which the distributor pays or becomes liable to pay, during the period, an amount to the authority is the amount determined by the formula

(6)A provincial gaming authority’s additional credit in respect of gaming activities for a reporting period of the authority is the amount determined by the formula

(7)The imputed tax payable by a provincial gaming authority on gaming expenses for a particular reporting period of the authority is the amount determined by the formula

^note

8Net tax attributable to non-gaming activities#

A provincial gaming authority’s net tax attributable to non-gaming activities for a particular reporting period of the authority is the positive or negative amount determined by the formula^note

9Restriction on input tax credits, etc.#

(1)An input tax credit (other than an input tax credit determined under subsection 193(1) of the Act), or an imputed input tax credit, in respect of property or a service shall not be included in determining a total for A₂ in subsection 7(7), or a total for B in section 8, to the extent that the property or service

(a)was acquired or imported, or brought into a participating province, by the authority for consumption or use in gaming activities of the authority, in improving capital property used in gaming activities of the authority, in making promotional supplies or in making supplies of financial services that relate to gaming activities of the authority;

(b)was acquired or imported, or brought into a participating province, by the authority for the purpose of making a supply of the property or service that is a promotional supply;

(c)is tangible personal property that was acquired or imported, or brought into a participating province, by the authority for use as an ingredient in preparing food or beverages the supply of which by the authority is a promotional supply;

(d)is tangible personal property that was acquired or imported, or brought into a participating province, by the authority for the purpose of being incorporated into or forming a constituent or component part of, or being consumed or expended directly in the process of manufacturing, particular tangible personal property (other than food or beverages) that the authority manufactures or engages another person to manufacture for the purpose of making a supply of the particular property that is a promotional supply; or

(e)is a service that is the manufacturing for the authority of tangible personal property (other than food or beverages) and that the authority acquires for the purpose of making a supply of the property that is a promotional supply.

(2)For the purposes of applying section 193 of the Act and the provisions of Subdivision d of Division II of Part IX of the Act in determining the net tax of a provincial gaming authority, the following rules apply:

(a)subsections 141(1) to (4), 193(2), 199(2) to (4) and 200(2) and (3) of the Act do not apply to the authority;

(b)subsection 193(1) of the Act applies, with such modifications as the circumstances require, to all property (other than a passenger vehicle) acquired or imported by the authority for use as capital property of the authority as if the authority were not a public sector body and, in the case of personal property, the property acquired or imported by the authority for that use were real property;

(c)subsections 206(2) to (5) of the Act apply, with such modifications as the circumstances require, to personal property acquired or imported by the authority for use as capital property of the authority, and to improvements to personal property that is capital property of the authority, as if the personal property were real property and the references in those subsections to “acquired” were references to “acquired or imported”;

(d)where the authority acquires or imports property for use as capital property of the authority in commercial activities of the authority, the authority is deemed to have acquired or imported the property for use in the authority’s commercial activities only to the extent to which the property was acquired or imported for use in the authority’s non-gaming activities; and

(e)where the authority uses property as capital property of the authority in commercial activities of the authority, that use is deemed to be use in the authority’s commercial activities only to the extent to which the property is used in the authority’s non-gaming activities.

(3)An amount shall not be included in determining a total for A in subsection 7(1) or section 8 for a reporting period of a provincial gaming authority to the extent that that amount was included in that total for a preceding reporting period of the authority.

(4)An amount shall not be included in determining a total for B in section 8 for a particular reporting period of a provincial gaming authority to the extent that that amount was claimed or included in that total in determining the net tax for a preceding reporting period of the authority unless

(a)the authority was not entitled to claim the amount in determining the net tax for that preceding period only because the authority did not satisfy the requirements of subsection 169(4) of the Act in respect of the amount before the return for that preceding period was filed; and

(b)where the authority is claiming the amount in a return for the particular reporting period and the Minister has not disallowed the amount as an input tax credit in assessing the net tax of the authority for that preceding reporting period,

(i)the authority reports in writing to the Minister, at or before the time the return for the particular reporting period is filed, that the authority made an error in claiming that amount in determining the net tax of the authority for that preceding period, and

(ii)where the authority does not report the error to the Minister at least three months before the end of the period after which an assessment of the net tax of the authority for that preceding period cannot, because of subsection 298(1) of the Act, be made, the authority pays, at or before the time the return for the particular reporting period is filed, the amount and any applicable penalty and interest to the Receiver General.

(5)An amount shall not be included in determining a total for B in section 8 for a reporting period of a provincial gaming authority to the extent that, before the end of the period, the amount was rebated, refunded or remitted to the authority under any Act of Parliament.

(6)Sections 231 to 236.01 of the Act do not apply for the purpose of determining the net tax of a provincial gaming authority except as otherwise provided in this Part.

(7)The methods used by a person in a fiscal year to determine

(a)the extent to which properties or services are acquired or imported or brought into a participating province by the person for consumption or use in particular activities or for a particular purpose, and

(b)the extent to which the consumption or use by the person of properties or services is in particular activities or for a particular purpose,

shall be fair and reasonable and shall be used consistently by the person throughout the year.

^note

Interprovincial Lottery Corporation and its Members

10Net tax of Interprovincial Lottery Corporation#

The net tax for a reporting period of the Interprovincial Lottery Corporation is the amount that would be its net tax for the period determined under section 225 of the Act if the amount collectible by it as or on account of tax under Division II of Part IX of the Act in respect of each supply made by it to a provincial gaming authority were the amount determined in accordance with section 11.^note

11Presumption concerning tax on supply#

For the purposes of this Part and for the purposes of applying Part IX of the Act in determining the net tax of the Interprovincial Lottery Corporation, if the Corporation makes a supply of property or a service to a provincial gaming authority, the tax payable in respect of the supply is deemed to be the tax that would be payable in respect of the supply if the value of the consideration for the supply were the amount determined by the formula^note

12Presumption concerning rights and distributions#

For the purposes of this Part and for the purposes of applying Part IX of the Act in determining the net tax of the Interprovincial Lottery Corporation and of any provincial gaming authority, where any proceeds from a game of chance conducted by the Corporation are distributed to one or more provincial gaming authorities, the following rules apply:

(a)the particular rights to play or participate in that game to which each authority’s share of the proceeds is attributable are deemed to be rights of that authority and not of the Corporation; and

(b)in relation to the particular rights,

(i)the game is deemed to be conducted by,

(ii)the related bets are deemed to be made with and accepted by, and

(iii)the liability for the payment of any related prizes or winnings is deemed to be that of,

that authority and not the Corporation.

^note

13Expenses incurred by Interprovincial Lottery Corporation#

Where the Interprovincial Lottery Corporation incurs expenses in conducting a game of chance and those expenses are not charged to a provincial gaming authority as consideration for a taxable supply but are charged at any time to the authority otherwise than as consideration for a supply or are taken into account in determining the amount of proceeds from the game that are paid, at any time, to the authority, for the purpose of paragraph (a.1) of the description of A₁ in subsection 7(7), the imputed tax payable by the authority in respect of those expenses for the reporting period of the authority that includes that time is the amount determined by the formula^note

14Presumption concerning status as financial institution#

For all purposes relevant to the determination of the net tax of the Interprovincial Lottery Corporation, the Corporation is deemed not to be a financial institution.^note

Provincial Gaming Authority as Distributor

14.1Special rule#

If a provincial gaming authority, other than the Interprovincial Lottery Corporation, (in this section referred to as the “reporting authority”) is a distributor of another provincial gaming authority in relation to a game of chance conducted by or on behalf of the other authority,

(a)in applying subsection 7(7) and sections 8 and 9 of these Regulations and Part IX of the Act in determining the imputed tax payable on gaming expenses and the input tax credits of the reporting authority and of the other authority, any amount paid or payable by the reporting authority on behalf of the other authority in respect of the acquisition or importation, or bringing into a participating province, of property or a service for consumption, use or supply in relation to the conduct of the game is to be taken into account as if

(i)the game were conducted by the reporting authority as part of the gaming activities of the reporting authority and not of the other authority,

(ii)the property or service were acquired or imported, or brought into the participating province, and the amount were paid or payable, by the reporting authority on its own account and not by the other authority,

(iii)the rights to play or participate in the game were rights of the reporting authority and not of the other authority, and

(iv)persons, other than the reporting authority, acting as distributors of the other authority in relation to the game were distributors of the reporting authority, and not of the other authority, in relation to the game;

(b)no amount that would, but for subsection 188.1(4) of the Act, be consideration for a supply by the reporting authority to the other authority in relation to the game is to be included in the total for C₁ in subsection 7(7); and

(c)no amount of a reimbursement paid or payable by the other authority to the reporting authority in respect of an expense incurred or to be incurred by the reporting authority that is attributable to the game is to be included in the amount determined for A₃ or C₁ in subsection 7(7).

^note

Wholly-owned Subsidiary Holding Real Property

15Net tax of wholly-owned subsidiary holding real property#

The net tax for a reporting period of a corporation that is a wholly-owned subsidiary of a provincial gaming authority and that supplies to the authority, by way of lease, licence or similar arrangement, real property acquired by the authority for use as the authority’s head office is the amount that would be the corporation’s net tax for the period determined under section 225 of the Act if the amount collectible by it as or on account of tax under Division II of Part IX of the Act in respect of each such supply of that real property to the authority were the amount determined in accordance with section 16.^note

16Presumption concerning tax on supply of real property#

For the purposes of this Part and for the purposes of applying Part IX of the Act in determining the net tax of a wholly-owned subsidiary of a provincial gaming authority, where the subsidiary makes a supply to the authority (other than a supply to which section 156 of the Act applies), by way of lease, license or similar arrangement, of real property that the authority acquires for use as the authority’s head office, the tax payable in respect of the supply is deemed to be the tax that would be payable in respect of the supply if the value of the consideration for the supply were the amount determined by the formula^note

Related provisions

— SOR/98-440, s. 7Sections 1 and 3, paragraphs 3(g), (h) and (m) of the Regulations, as enacted by subsection 4(2), section 5 and subsection 6(1) are deemed to have come into force on December 31, 1990, except thatin relation to games of chance any right to play or participate in which was supplied for consideration that became due or was paid before 1997, section 4 of the Regulations, as enacted by section 5, shall be read as follows:A game of chance conducted by a person referred to in section 3 is a prescribed game of chance for the purposes of section 5.1 of Part VI of Schedule V to the Act.andsubsection 9(1) of the Regulations, as enacted by subsection 6(1), shall be read without reference to “or an imputed input tax credit” for the purpose of determining the net tax of a provincial gaming authority for reporting periods beginning before January 30, 1998.Section 2 and subsections 6(3) to (6), (8), (10), (11) and (16) are deemed to have come into force on April 1, 1997.Subsection 4(1) is deemed to have come into force on July 27, 1993.Paragraph 3(i) of the Regulations, as enacted by subsection 4(2), is deemed to have come into force on July 1, 1993.Paragraph 3(j) of the Regulations, as enacted by subsection 4(2), is deemed to have come into force on June 2, 1994.Paragraph 3(k) of the Regulations, as enacted by subsection 4(2), is deemed to have come into force on December 2, 1993.Paragraph 3(l) of the Regulations, as enacted by subsection 4(2), is deemed to have come into force on February 15, 1995.Subsection 4(3) is deemed to have come into force on July 15, 1996.Subsections 6(2), (7), (9) and (15) are deemed to have come into force on January 30, 1998 and apply for the purpose of determining the net tax of provincial gaming authorities for reporting periods beginning on or after that day, except that, for the purposes of determining the net tax of provincial gaming authorities for reporting periods beginning before the day these Regulations are published in the Canada Gazette, clause (d)(iii)(A) of the description of A₁ in subsection 7(7) of the Regulations, as enacted by subsection 6(7), shall be read as follows:the total of all amounts each of which is tax that would have become payable by the authority during the particular period under Division II of Part IX of the Act in respect of an exempt supply of real property made to the authority by way of lease, or a taxable supply of real property made to the authority by way of lease at less than fair market value, if the supply were a taxable supply made at fair market value, or, if section 16 applies to the supply, at the amount determined by the formula in that section,Subsection 6(12) applies to the 1996 and subsequent taxation years.Subsection 6(13) applies to the 1996 taxation year.Subsection 6(14) applies to the 1997 and subsequent taxation years except that, in applying the description of E₃ in subsection 7(7) of the Regulations, as enacted by subsection 6(14), to the 1997 taxation year, the reference in clause (i)(A) of that description to “11%” shall be read as a reference to “9.5%” and the reference in subparagraph (ii) of that description to “the tax rate for the participating province” shall be read as a reference to “6%”. — SOR/2011-56, s. 39For the purposes of Part IX of the Excise Tax Act, if a provincial gaming authority is, or would be in the absence of subsection 261(3) of the Excise Tax Act, entitled to a rebate under subsection 261(1) of the Excise Tax Act of the difference between the amount that was paid by the authority, before the day on which these Regulations are published in the Canada Gazette, as imputed tax payable under subsection 7(7) of the Games of Chance (GST/HST) Regulations on gaming expenses for a reporting period of the authority ending after June 30, 2006 and before January 1, 2008 and the amount of the imputed tax payable by the authority on gaming expenses for that reporting period that is computed under subsection 7(7) of the Games of Chance (GST/HST) Regulations, as amended by subsections 12(11), (17), (19), (22) and (25), the authority may, despite subsection 261(3) of the Excise Tax Act, file an application, on or before the day that is one year after the day on which these Regulations are published in the Canada Gazette, for a rebate under subsection 261(1) of the Excise Tax Act of the portion of that difference that is solely attributable to the enactments under those subsections. — SOR/2011-56, s. 40For the purposes of Part IX of the Excise Tax Act, if a provincial gaming authority is, or would be in the absence of subsection 261(3) of the Excise Tax Act, entitled to a rebate under subsection 261(1) of the Excise Tax Act of the difference between the amount that was paid by the authority, before the day on which these Regulations are published in the Canada Gazette, as imputed tax payable under subsection 7(7) of the Games of Chance (GST/HST) Regulations on gaming expenses for a reporting period of the authority ending on or after January 1, 2008 and the amount of the imputed tax payable by the authority on gaming expenses for that reporting period that is computed under subsection 7(7) of the Games of Chance (GST/HST) Regulations, as amended by subsections 12(12), (18), (20), (23) and (26), the authority may, despite subsection 261(3) of the Excise Tax Act, file an application, on or before the day that is one year after the day on which these Regulations are published in the Canada Gazette, for a rebate under subsection 261(1) of the Excise Tax Act of the portion of that difference that is solely attributable to the enactments under those subsections. — SOR/2011-56, s. 45Subsections 10(4), 11(2) and (4), 12(10), (13), (16) and (21) and sections 13, 14 and 16 are deemed to have come into force on December 31, 1990 except that, in respect of any supply made on or before October 3, 2003,the definition period cost in subsection 5(1) of the Games of Chance (GST/HST) Regulations, as enacted by subsection 11(4), is to be read without reference to paragraphs (c) and (d) of that definition;the reference to “tangible personal property or real property” in clause (d)(iii)(A) of the description of A₁ in subsection 7(7) of the Games of Chance (GST/HST) Regulations, as enacted by subsection 12(13), is to be read as a reference to “real property”; andsection 13 does not apply to an input tax credit or an imputed input tax credit that a provincial gaming authority claimed in a return that was filed before October 3, 2003 under Division V of Part IX of the Excise Tax Act. — SOR/2011-56, s. 46Subsections 11(1) and (5) to (7) apply to any supply made after July 5, 2000. — SOR/2011-56, s. 50Subsection 12(9) applies to any supply made after October 3, 2003. — SOR/2011-56, s. 51Subsections 12(11), (17) and (19) apply to any reporting period of a provincial gaming authority that ends on or after July 1, 2006. — SOR/2011-56, s. 52Subsections 12(12), (18) and (20) apply to any reporting period of a provincial gaming authority that ends on or after January 1, 2008. — SOR/2011-56, s. 53Subsections 12(14) and (15) apply for the purpose of determining, under subsection 7(7) of the Games of Chance (GST/HST) Regulations, the imputed tax payable by a provincial gaming authority on gaming expenses for any reporting period of the authority that ends after January 1, 1996. — SOR/2011-56, s. 54Subsection 12(22) applies to the 2006 and 2007 calendar years, except that, in respect of the 2006 calendar year, the references to “10%” and “4%” in the description of E₃ in subsection 7(7) of the Games of Chance (GST/HST) Regulations, as enacted by subsection 12(22), are to be read as references to “10.5%” and “4.5%”, respectively. — SOR/2011-56, s. 55Subsection 12(23) applies to the 2008 and 2009 calendar years. — SOR/2011-56, s. 56Subsection 12(24) applies to the 2010 and subsequent calendar years, except that, in respect of the 2010 calendar year,the reference in subclause (i)(A)(I) of the description of E₃ in subsection 7(7) of the Games of Chance (GST/HST) Regulations, as enacted by subsection 12(24), to “the percentage referred to in paragraph 2(a) of the Automobile Operating Expense Benefit (GST/HST) Regulations” is to be read as a reference to “6%” if the last establishment of the authority at which the individual ordinarily worked, or to which the individual ordinarily reported, in the year in relation to the individual’s office or employment with the authority is located in Ontario;the reference in subclause (i)(A)(II) of the description of E₃ in subsection 7(7) of the Games of Chance (GST/HST) Regulations, as enacted by subsection 12(24), to “the percentage referred to in paragraph 2(b) of the Automobile Operating Expense Benefit (GST/HST) Regulations” is to be read as a reference to “10%”; andthe reference in subclause (i)(A)(III) of the description of E₃ in subsection 7(7) of the Games of Chance (GST/HST) Regulations, as enacted by subsection 12(24), to “the percentage referred to in paragraph 2(c) of the Automobile Operating Expense Benefit (GST/HST) Regulations” is to be read as a reference to “4%”. — SOR/2011-56, s. 57Subsection 12(25) applies to the 2006 and 2007 calendar years, except that, in respect of the 2006 calendar year, the references to “5%” in the description of E₄ in subsection 7(7) of the Games of Chance (GST/HST) Regulations, as enacted by subsection 12(25), are to be read as references to “5.5%”. — SOR/2011-56, s. 58Subsection 12(26) applies to the 2008 and subsequent calendar years. — SOR/2011-56, s. 59Subsection 15(1) applies for the purpose of determining, under subsection 7(7) of the Games of Chance (GST/HST) Regulations, the imputed tax payable by a provincial gaming authority in respect of expenses incurred by the Interprovincial Lottery Corporation in conducting a game of chance for any reporting period of the authority that ends on or after July 1, 2006. — SOR/2011-56, s. 60Subsection 15(2) applies for the purpose of determining, under subsection 7(7) of the Games of Chance (GST/HST) Regulations, the imputed tax payable by a provincial gaming authority in respect of expenses incurred by the Interprovincial Lottery Corporation in conducting a game of chance for any reporting period of the authority that ends on or after January 1, 2008. — SOR/2012-191, s. 51Subsections 3(1) and (3) apply in respect of any reporting period of a provincial gaming authority that begins after February 28, 2014. — SOR/2012-191, s. 52Subsection 3(2) applies in respect of a reporting period of a provincial gaming authority that includes February 28, 2014. — SOR/2013-44, s. 41Subsection 1(1) applies to the 2013 calendar year.Subsection 1(2) applies to the 2014 and subsequent calendar years. — SOR/2016-119, s. 20Section 3 applies in respect of any reporting period of a provincial gaming authority that ends on or after February 28, 2017, except that in respect of the reporting period of the provincial gaming authority that includes February 28, 2017, subclause (i)(A)(II) of the description of E₃ in subsection 7(7) of the Games of Chance (GST/HST) Regulations, as enacted by section 3, is to be read as follows:Nova Scotia, the percentage referred to in paragraph 2(b) of the Automobile Operating Expense Benefit (GST/HST) Regulations,New Brunswick or Newfoundland and Labrador, 10%, or — SOR/2016-212, s. 21Section 3 applies in respect of any reporting period of a provincial gaming authority that ends on or after February 28, 2017, except that in respect of the reporting period of the provincial gaming authority that includes February 28, 2017, subclauses (i)(A)(I) and (II) of the description of E₃ in subsection 7(7) of the Games of Chance (GST/HST) Regulations, as enacted by section 3, are to be read as follows:Ontario, the percentage referred to in paragraph 2(a) of the Automobile Operating Expense Benefit (GST/HST) Regulations,Nova Scotia, the percentage referred to in paragraph 2(b) of the Automobile Operating Expense Benefit (GST/HST) Regulations,New Brunswick or Newfoundland and Labrador, 10%, orPrince Edward Island, 10.25%, and — SOR/2025-77, s. 12Section 1 appliesto any supply made after March 2025;for the purposes of calculating tax in respect of any supply (other than a supply by way of sale of real property) made before April 2025, but only in respect of the portion of the tax that becomes payable after March 2025 without having been paid before April 2025 or that is paid after March 2025 without having become payable;to any supply (other than a supply deemed under Part IX of the Excise Tax Act to have been made) by way of sale of real property made before April 2025 if ownership and possession of the property are transferred to the recipient of the supply after March 2025;to goods imported into Canada after March 2025;to goods imported into Canada before April 2025 that are, after March 2025, accounted for under subsection 32(1), paragraph 32(2)(a) or subsection 32(5) of the Customs Act or released in the circumstances set out in paragraph 32(2)(b) of that Act;to property brought into Nova Scotia or the Nova Scotia offshore area after March 2025;to property that is brought into Nova Scotia or the Nova Scotia offshore area before April 2025 by a carrier if the property is delivered in Nova Scotia or in the Nova Scotia offshore area to a consignee after March 2025;for the purpose of determining the tax rate for Nova Scotia in determining the amount for that province that, under subsection 225.2(2) of the Excise Tax Act, is required to be added to, or may be deducted from, the net tax for a reporting period of a financial institution that ends after March 2025;for the purposes of determining the value of E₄ in subsection 7(7) of the Games of Chance (GST/HST) Regulations for any reporting period that ends on or after February 28, 2026, except that in respect of a reporting period that includes February 28, 2026, clause (A) of that E₄ is to be read as follows:if the benefit amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act and the last establishment at which the individual ordinarily worked, or to which the individual ordinarily reported, in the previous calendar year in relation to the individual’s office or employment with the authority is located in a participating province,if the participating province is Nova Scotia, 13.25%, andin any other case, the total of 4% and the tax rate for the participating province, andfor the purposes of determining or calculating any of the following if none of paragraphs (a) to (i) applies:tax in respect of Nova Scotia or the Nova Scotia offshore area after March 2025,tax that is not payable in respect of Nova Scotia or the Nova Scotia offshore area, but that would have been payable after March 2025 in the absence of certain circumstances described in Part IX of the Excise Tax Act, oran amount or number, at any time after March 2025, by or in accordance with an algebraic formula that makes reference to the tax rate for a participating province if the amount or number is to be determined or calculated in respect of Nova Scotia or the Nova Scotia offshore area. — SOR/2025-77, s. 15Section 3 applies in respect of any reporting period of a provincial gaming authority that ends on or after February 28, 2026, except that in respect of the reporting period of the provincial gaming authority that includes February 28, 2026, subclause (i)(A)(II) of the description of E₃ in subsection 7(7) of the Games of Chance (GST/HST) Regulations is to be read as follows:Nova Scotia, 10.25%, or

Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.