Games of Chance (GST/HST) Regulations — 5
Definitions 5 (1) The definitions in this subsection apply in this Part. casino operating service means a service of managing, administering and carrying on the day-to-day operations of a provincial gaming authority’s gaming activities that are connected with a casino of the authority. ( service d’exploitation de casino ) charitable proceeds from Superstar Bingo means payments made by the Ontario Lottery Corporation to the Provincial Bingo Charitable Activities Association where the payments are equal to a percentage of the proceeds from the operation of the bingo game known as Superstar Bingo conducted by the Corporation and the Association receives the payments as agent for other non-profit organizations or charities. ( produit du bingo Superstar ) consideration , in respect of a supply of a service (other than a service referred to in subsection (2)) made to a provincial gaming authority by a distributor of the authority, does not include a reimbursement. ( contrepartie ) distributor has the meaning assigned by subsection 188.1(1) of the Act. ( distributeur ) face value of a right to play or participate in a game of chance that is evidenced by a ticket, card or other printed device, or of such a device, means the amount shown on the device as its price inclusive of tax under Part IX of the Act. ( valeur nominale ) gaming activity of a provincial gaming authority means a commercial activity of the authority except to the extent to which the activity involves the making of non-gaming supplies by the authority and includes anything done by the authority in connection with the acquisition, establishment, disposition or termination of the commercial activity. ( activité de jeu ) imputed input tax credit , in respect of property or a service for a reporting period of a provincial gaming authority, means the amount that would be the input tax credit in respect of the property or service for the period if the amount in respect of the property or service that the authority is required under any of subparagraphs (d)(i) to (iii) of the description of A 1 in subsection 7(7) to include in determining the imputed tax payable by the authority for the period were tax that became payable by the authority during the period in respect of that property or service. ( crédit de taxe sur les intrants imputé ) instant win game means a game of chance the right to play or participate in which is evidenced by a ticket, card or other printed device that contains sufficient information to ascertain, without reference to any other information, whether a holder of the device is entitled to receive a prize or winnings. ( loterie instantanée ) instant win ticket means a ticket, card or other printed device that is or is evidence of a right to play or participate in an instant win game. ( billet de loterie instantanée ) lease interval , in respect of a supply by way of lease of property, means a period to which a payment forming part of the consideration for the supply is attributable and that is all or part of the period during which possession or use of the property is provided under the agreement for the supply. ( période de location ) manufacturing , in respect of property, includes the production, processing or packaging of the property. ( fabrication ) non-gaming activity of a provincial gaming authority means a commercial activity of the authority except to the extent to which the activity is a gaming activity of the authority. ( activité non liée au jeu ) non-gaming reimbursement means a reimbursement paid or payable by a provincial gaming authority that is in respect of an expense incurred by a distributor of the authority and that is part of the cost to the authority of making non-gaming supplies. ( montant de remboursement non lié au jeu ) non-gaming 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 chanc