Games of Chance (GST/HST) Regulations (SOR/91-28)

AMENDMENTS NOT IN FORCE

• — SOR/2025-77, s. 3

  • 3 Clause (i)(A) of the description of E₃ in subsection 7(7) of the Games of Chance (GST/HST) RegulationsFootnote ² is amended by striking out “or” at the end of subclause (I) and by replacing subclause (II) with the following:

    • Return to footnote ²SOR/91-28; SOR/98-440, s. 1; SOR/2011-56, s. 7

    • (II) Nova Scotia, the percentage referred to in paragraph 2(a.1) of the Automobile Operating Expense Benefit (GST/HST) Regulations, or

    • (III) New Brunswick, Prince Edward Island or Newfoundland and Labrador, the percentage referred to in paragraph 2(b) of the Automobile Operating Expense Benefit (GST/HST) Regulations, and

• — SOR/2025-77, s. 15

  • 15 Section 3 applies in respect of any reporting period of a provincial gaming authority that ends on or after February 28, 2026, except that in respect of the reporting period of the provincial gaming authority that includes February 28, 2026, subclause (i)(A)(II) of the description of E₃ in subsection 7(7) of the Games of Chance (GST/HST) Regulations is to be read as follows:

    • (II) Nova Scotia, 10.25%, or