Games of Chance (GST/HST) Regulations — 7
v) a reimbursement of an expense incurred by the distributor in the course of supplying a service referred to in subparagraph 188.1(4)(a)(iii) of the Act, and A 4 is (i) if the reimbursement is in respect of a supply made by the distributor to 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 (ii) in any other case, the rate set out in subsection 165(1) of the Act, and (d) twice the value of all amounts each of which is (i) an amount that, but for subsection 156(2) or 167(1.1) of the Act, would have become payable by the authority during the particular period as tax under Division II of Part IX of the Act in respect of a supply made to the authority, (ii) an amount that would have become payable by the authority during the particular period as tax under Division IV or IV.1 of Part IX of the Act if the authority’s gaming activities were not commercial activities, (iii) the amount by which (A) the total of all amounts each of which is tax that would have become payable by the authority during the particular period under Division II of Part IX of the Act in respect of a supply (other than a supply referred to in subparagraph (iv) or (v)) made to the authority that is a taxable supply of property or a service for consideration less than fair market value, or an exempt supply by way of lease of tangible personal property or real property, if the supply had been a taxable supply made for consideration equal to fair market value, exceeds (B) the total amount of tax under that Division that became payable by the authority during the particular period in respect of supplies included in clause (A), (iv) the amount of tax that would have become payable by the authority during the particular period under Division II of Part IX of the Act in respect of an exempt supply of real property made to the authority by way of lease by a wholly-owned subsidiary of the authority that had acquired the property for consideration equal to fair market value if the supply had been a taxable supply and if the amount of consideration for the supply that had become due in the period or was paid in the period without having become due were equal to the greater of the period cost of the supply for the period and the total of any amounts of consideration for the supply, as otherwise determined for the purposes of Part IX of the Act, that became due in the period or were paid in the period without having become due, or (v) the amount, if any, by which (A) the amount of tax that would have become payable by the authority during the particular period under Division II of Part IX of the Act in respect of a taxable supply of property made to the authority by way of lease by a wholly-owned subsidiary of the authority that had acquired the property for consideration equal to fair market value if consideration for the supply, equal to the period cost of the supply for the period, became due in the period and if that were the only consideration for the supply that became due in the period or was paid in the period without having become due, exceeds (B) the total amount of tax under that Division that became payable by the authority during the particular period in respect of the supply, and A 2 is the total of all amounts each of which is determined by the formula A 5 × A 6 where A 5 is (a) an input tax credit of the authority for the particular period that is in respect of an amount included under paragraph (a), or (b) twice the value of an imputed input tax credit of the authority for the particular period that is in respect of an amount included under any of subparagraphs (d)(i) to (iii), of the description of A 1 in determining the total for A 1 for the particular period, and A 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 t