Games of Chance (GST/HST) Regulations — 7
 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 distributor during the particular period without having become due, and C 2 is (a) if the particular supply by the distributor to the authority relates to the making of supplies of rights of the authority in a participating province, the total of the rate set out in subsection 165(1) of the Act and the tax rate for that province, and (b) in any other case, the rate set out in subsection 165(1) of the Act; D is the total of all amounts each of which is a positive or negative amount determined, in respect of each distributor of the authority, by the formula (D 1 - D 2 ) × D 3 where D 1 is the amount by which (a) the total face value of all rights of the authority evidenced by tickets, cards or other printed devices that were acquired by the distributor from the authority for the purpose of supply on the distributor’s own behalf otherwise than as prizes in kind and (i) in the case of instant win tickets, the consideration for the supplies of which by the authority to the distributor became due during the particular period or was paid during the particular period without having become due, or (ii) in any other case, in respect of which it became ascertainable in the particular period whether amounts were payable as prizes or winnings exceeds (b) the total amount paid or payable for the supplies referred to in paragraph (a) made by the authority to the distributor, D 2 is the amount by which (a) the total face value of all rights of the authority evidenced by tickets, cards or other printed devices that were supplied to the distributor by the authority, the face value of which is included in determining the value for D 1 for the particular period or a preceding reporting period of the authority and that are returned by the distributor to the authority during the particular period exceeds (b) the total amount paid or payable for the supplies referred to in paragraph (a) made by the authority to the distributor, and D 3 is (a) if the distributor acquired the devices for the purpose of supplying them in a participating province, the total of the rate set out in subsection 165(1) of the Act and the tax rate for that province, and (b) in any other case, the rate set out in subsection 165(1) of the Act; and E is (a) if the particular period includes the last day of February in a calendar year, the total of all amounts, if any, each of which is determined by the formula E 1 × (100% - E 2 ) × E 3 where E 1 is an amount (in this paragraph referred to as the “benefit amount”) (i) that (A) was paid by the authority, or (B) is in respect of a supply of property or a service (other than property or a service in respect of which the authority was not entitled to claim an input tax credit because of subsection 170(1) of the Act) made by the authority to an individual who was an employee of the authority during the previous calendar year or to a person related to the individual, and (ii) that the individual is required under section 6 of the Income Tax Act to include in computing the individual’s income for that previous calendar year, E 2 is the extent (expressed as a percentage) to which the benefit amount is a cost to the authority of making non-gaming supplies other than the supply referred to in clause (i)(B) of the description of E 1 , and E 3 is (i) where the benefit amount is required under paragraph 6(1)(k) or (l) of the Income Tax Act to be included in computing the individual’s income, (A) if the last establishment of the authority 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 (I) Ontario, the percentage referred to in paragraph 2(a) of the Automobile Operating Expense Benefit (GST/H