GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Games of Chance (GST/HST) Regulations — (a)
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 )
Games of Chance (GST/HST) Regulations — Games of Chance (GST/HST) Regulations
prize in kind means property or a service that is given as a prize or winnings in a game of chance. ( prix en nature )
Games of Chance (GST/HST) Regulations — (a)
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 )
Games of Chance (GST/HST) Regulations — Games of Chance (GST/HST) Regulations
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 )
Games of Chance (GST/HST) Regulations — Games of Chance (GST/HST) Regulations
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 )
Games of Chance (GST/HST) Regulations — (a)
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 )
Games of Chance (GST/HST) Regulations — Games of Chance (GST/HST) Regulations
right of a provincial gaming authority has the meaning assigned by subsection 188.1(1) of the Act. ( droit )
Games of Chance (GST/HST) Regulations — 6
Total net tax 6 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 A + B where A is the authority’s net tax for the period attributable to gaming activities determined in accordance with section 7; and B is the authority’s positive or negative net tax for the period attributable to non-gaming activities determined in accordance with section 8. SOR/98-440, s. 6
Games of Chance (GST/HST) Regulations — 7
 year in relation to the individual’s office or employment with the authority is located in (I) Ontario, the percentage referred to in paragraph 2(a) of the Automobile Operating Expense Benefit (GST/HST) Regulations , (II) Nova Scotia, the percentage referred to in paragraph 2(a.1) of the Automobile Operating Expense Benefit (GST/HST) Regulations , or (III) New Brunswick, Prince Edward Island or Newfoundland and Labrador, the percentage referred to in paragraph 2(b) of the Automobile Operating Expense Benefit (GST/HST) Regulations , and (IV) [Repealed, SOR/2016-212, s. 3] (B) in any other case, 3%, and (ii) in any other case, the amount determined by the formula E 4 /E 5 where E 4 is (A) 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, the total of 4% and the tax rate for the participating province, and (A.1) [Repealed, SOR/2012-191, s. 3] (B) in any other case, 4%, and E 5 is the total of 100% and the percentage determined for E 4 , and (b) in any other case, zero. SOR/98-440, s. 6; SOR/2011-56, s. 12; SOR/2012-191, s. 3; SOR/2013-44, s. 1; SOR/2016-212, s. 3 SOR/2025-77, s. 3
Games of Chance (GST/HST) Regulations — 8
Net tax attributable to non-gaming activities 8 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 A - B where A is the total of all amounts each of which is (a) an amount that became collectible by the authority during the particular period, or that was collected by the authority during the particular period without having become collectible, as or on account of tax under Division II of Part IX of the Act in respect of a non-gaming supply made by the authority, (b) an amount that is required under any of sections 231 to 236 of the Act to be added in determining the authority’s net tax for the particular period, or (c) an amount that is required under section 236.01 of the Act to be added in determining the authority’s net tax for the particular period, but only to the extent that the authority would not be restricted from including the amount under the description of B as a consequence of subsection 9(1); and B is the total of (a) all amounts each of which is (i) an input tax credit (other than an input tax credit referred to in paragraph(b)) for the particular period or a preceding reporting period of the authority, (ii) an amount in respect of a non-gaming supply that may be deducted under any of sections 231, 232 and 234 of the Act in determining the authority’s net tax for the particular period, or (iii) an amount that may be deducted under section 236.01 of the Act in determining the authority’s net tax for the particular period, claimed in the return filed under Division V of Part IX of the Act by the authority for the particular period, (b) twice the value of all amounts each of which is (i) an input tax credit of the authority for the particular period or a preceding reporting period of the authority in respect of tax deemed under subsection 206(2) or (3) of the Act to have been paid by the authority, or (ii) an input tax credit of the authority for the particular period or a preceding reporting period of the authority determined under subsection 193(1) of the Act, claimed in the return filed under Division V of Part IX of the Act by the authority for the particular period, and (c) all amounts each of which is determined by the formula B 1 × (100% - B 2 ) where B 1 is an amount of (i) a reduction, refund or credit of tax for which a credit note is received, or a debit note is issued, in the particular period by the authority in circumstances in which subsection 232(3) of the Act applies, or (ii) a rebate received in the particular period by the authority on account of tax in the circumstances described in section 181.1 of the Act, and B 2 is the extent (expressed as a percentage) to which the authority was entitled to claim an input tax credit in respect of that tax in determining the authority’s net tax for any reporting period. SOR/98-440, s. 6; SOR/2012-191, s. 4
Games of Chance (GST/HST) Regulations — 9
ning 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. Restriction (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. Amounts refunded or remitted (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. Application (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. Method of determining extent of use, etc. (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. SOR/98-440, s. 6; SOR/2011-56, s. 13; SOR/2012-191, s. 5
Games of Chance (GST/HST) Regulations — 10
Net tax of Interprovincial Lottery Corporation 10 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. SOR/98-440, s. 6
Games of Chance (GST/HST) Regulations — 11
Presumption concerning tax on supply 11 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 A - B where A is the value of the consideration for the supply determined without reference to this section; and B is the total of all amounts each of which is determined by the formula B 1 × B 2 where B 1 is a particular amount that is (a) salary, wages or other remuneration paid or payable to an employee of the Corporation, other than an amount that the employee is required under section 6 of the Income Tax Act to include in computing the employee’s income for the purposes of that Act, (b) consideration paid or payable by the Corporation for an exempt supply of a service or a zero-rated supply, or (c) a tax, duty or fee prescribed for the purposes of section 154 of the Act, and B 2 is the extent (expressed as a percentage) to which the particular amount is a cost to the Corporation of supplying the property or service. SOR/98-440, s. 6; SOR/2011-56, s. 14(E)
Games of Chance (GST/HST) Regulations — 12
Presumption concerning rights and distributions 12 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. SOR/98-440, s. 6
Games of Chance (GST/HST) Regulations — 13
Expenses incurred by Interprovincial Lottery Corporation 13 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 A 1 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 A × (B - C) where A is the rate set out in subsection 165(1) of the Act, B is the amount of those expenses, and C is the total of all amounts each of which is determined by the formula C 1 × C 2 where C 1 is a particular amount that is (a) salary, wages or other remuneration paid or payable to an employee of the Corporation, other than an amount that the employee is required under section 6 of the Income Tax Act to include in computing the employee’s income for the purposes of that Act, (b) consideration paid or payable by the Corporation for an exempt supply of a service or a zero-rated supply, or (c) a tax, duty or fee prescribed for the purposes of section 154 of the Act, and C 2 is the extent (expressed as a percentage) to which the particular amount is a cost to the Corporation of conducting the game and is included in the expenses referred to in the description of B. SOR/98-440, s. 6; SOR/2011-56, s. 15
Games of Chance (GST/HST) Regulations — 14
Presumption concerning status as financial institution 14 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. SOR/98-440, s. 6
Games of Chance (GST/HST) Regulations — 14.1
Special rule 14.1 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 C 1 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 A 3 or C 1 in subsection 7(7). SOR/2011-56, s. 16
Games of Chance (GST/HST) Regulations — 15
Net tax of wholly-owned subsidiary holding real property 15 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. SOR/98-440, s. 6
Games of Chance (GST/HST) Regulations — 16
Presumption concerning tax on supply of real property 16 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 A - B where A is the value of the consideration for the supply determined without reference to this section; and B is the total of all amounts each of which is determined by the formula B 1 × B 2 × B 3 where B 1 is a particular amount that is property tax payable by the subsidiary in respect of the property or consideration paid or payable by the subsidiary for a zero-rated supply, or an exempt supply of personal property or a service, 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 the subsidiary, B 2 is the extent (expressed as a percentage) to which the particular amount is a cost to the subsidiary of making the supply of the real property to the authority, and B 3 is the extent (expressed as a percentage) to which the authority acquires the real property for use as the authority’s head office. SOR/98-440, s. 6
Games of Chance (GST/HST) Regulations — 4
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.
Games of Chance (GST/HST) Regulations — 39
39 For 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.
Games of Chance (GST/HST) Regulations — 40
40 For 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.
Games of Chance (GST/HST) Regulations — 45
45 Subsections 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, (a) 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; (b) the reference to “tangible personal property or real property” in clause (d)(iii)(A) of the description of A 1 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”; and (c) section 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 .