Games of Chance (GST/HST) Regulations — 7
 6 is the extent (expressed as a percentage) to which the authority is, subject to section 9, entitled to include the input tax credit or imputed input tax credit, as the case may be, in determining this total for the particular period; B is the total of all amounts each of which is an amount of tax that would have become payable by the authority during the particular period in respect of consideration for a supply of a casino operating service made to the authority by a distributor of the authority if subsection 188.1(4) of the Act did not apply to the supply and the consideration for the supply were equal to the amount determined by the formula B 1 - (B 2 + B 3 ) where B 1 is the consideration for the casino operating service determined under Part IX of the Act without reference to that subsection, B 2 is the total of all amounts each of which is determined by the formula B 4 × B 5 where B 4 is a particular amount of salaries, wages or other remuneration (other than an amount described in the description of B 6 ) paid or payable by the distributor, or by a person (in this description and in the description of B 6 referred to as the “distributor’s subsidiary”) that is a wholly-owned subsidiary of the distributor, to an employee of the distributor or of the distributor’s subsidiary, and B 5 is the extent (expressed as a percentage) to which the particular amount is (i) a cost to the distributor of supplying the casino operating service to the authority, or (ii) a cost to the authority of the management, administration and carrying on of the day-to-day operations of the authority’s gaming activities that are connected with a casino of the authority, and B 3 is the total of all amounts each of which is determined by the formula B 6 × B 7 where B 6 is a particular amount that is paid by, or is in respect of a supply of property or a service made by, the distributor or the distributor’s subsidiary to an employee of the distributor or of the distributor’s subsidiary or to a person related to such an employee, and that the employee is required under section 6 of the Income Tax Act to include in computing the employee’s income for a taxation year of the employee, and B 7 is the extent (expressed as a percentage) to which the particular amount is (i) a cost to the distributor of supplying the casino operating service to the authority, or (ii) a cost to the authority of the management, administration and carrying on of the day-to-day operations of the authority’s gaming activities that are connected with a casino of the authority; C is the total of all amounts each of which is an amount determined by the formula C 1 × C 2 where C 1 is the total of all amounts each of which is an amount that, in the absence of subsection 188.1(4) of the Act, would be consideration (other than charitable proceeds from Superstar Bingo) for a supply (other than a supply of a casino operating service) by a distributor of the authority to the authority or would be a reimbursement paid or payable by the authority to a distributor of the authority (other than a reimbursement that is a non-gaming reimbursement, a non-taxable reimbursement, a reimbursement of the cost to the distributor of a right to play or participate in a game of chance given away free of charge by the distributor or a reimbursement of salaries, wages or other remuneration paid or payable by the distributor to an employee of the distributor to the extent that that remuneration is a cost to the distributor of supplying a casino operating service to the authority), where (a) if the amount represents a commission in respect of the sale, by the distributor on behalf of the authority, of a right to play or participate in a game of chance (other than an instant win game), it became ascertainable in the particular period whether a prize or winnings were payable in respect of the right, and (b) in any other case, the amount became due to the distributor during the particular period or was paid to the