Games of Chance (GST/HST) Regulations — 5
 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 defin