Games of Chance (GST/HST) Regulations — 7
7 (1) Sections 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 that (a) in 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: 4 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. and (b) subsection 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. (2) Section 2 and subsections 6(3) to (6), (8), (10), (11) and (16) are deemed to have come into force on April 1, 1997. (3) Subsection 4(1) is deemed to have come into force on July 27, 1993. (4) Paragraph 3(i) of the Regulations, as enacted by subsection 4(2), is deemed to have come into force on July 1, 1993. (5) Paragraph 3(j) of the Regulations, as enacted by subsection 4(2), is deemed to have come into force on June 2, 1994. (6) Paragraph 3(k) of the Regulations, as enacted by subsection 4(2), is deemed to have come into force on December 2, 1993. (7) Paragraph 3(l) of the Regulations, as enacted by subsection 4(2), is deemed to have come into force on February 15, 1995. (8) Subsection 4(3) is deemed to have come into force on July 15, 1996. (9) 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 A 1 in subsection 7(7) of the Regulations, as enacted by subsection 6(7), shall be read as follows: (A) 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, (10) Subsection 6(12) applies to the 1996 and subsequent taxation years. (11) Subsection 6(13) applies to the 1996 taxation year. (12) Subsection 6(14) applies to the 1997 and subsequent taxation years except that, in applying the description of E 3 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%”.