Games of Chance (GST/HST) Regulations

Marginal note:Definitions

• 5 (1) The definitions in this subsection apply in this Part.

  casino operating service

  service d’exploitation de casino

  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

  produit du bingo Superstar

  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

  contrepartie

  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

  distributeur

  distributor has the meaning assigned by subsection 188.1(1) of the Act. (distributeur)

  face value

  valeur nominale

  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

  activité de jeu

  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

  crédit de taxe sur les intrants imputé

  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 A₁ 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

  loterie instantanée

  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

  billet de 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)

  manufacturing

  fabrication

  manufacturing, in respect of property, includes the production, processing or packaging of the property. (fabrication)

  non-gaming activity

  activité non liée au jeu

  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 supply

  fourniture non liée 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 chance, or a ticket, card or other printed device that is evidence of such a right, made to a distributor of a provincial gaming authority;

  • (c) a supply referred to in paragraph 188.1(4)(b) of the Act that, but for that paragraph, would be a supply by a provincial gaming authority to a distributor of the authority;

  • (d) a supply of a prize in kind; and

  • (e) a promotional supply. (fourniture non liée au jeu)

  non-taxable reimbursement

  montant de remboursement non taxable

  non-taxable reimbursement means a reimbursement paid or payable to a distributor of a provincial gaming authority in respect of an expense incurred by the distributor in connection with supplying a casino operating service to the authority, where the expense is

  • (a) consideration (other than interest) for an exempt supply of personal property or a service or a zero-rated supply made to the distributor, other than a supply that would be deemed under subsection 188.1(4) of the Act not to be a supply if it were made to the authority instead of the distributor, or

  • (b) property tax payable by the distributor. (montant de remboursement non taxable)

  prize in kind

  prix en nature

  prize in kind means property or a service that is given as a prize or winnings in a game of chance. (prix en nature)

  promotional supply

  fourniture de promotion

  promotional supply means a supply of property or a service made by a provincial gaming authority for no consideration, for nominal consideration or for consideration that is less than the basic cost to the authority of the property or service. (fourniture de promotion)

  property tax

  impôt foncier

  property tax means a tax imposed by a municipality or other local authority on real property or in respect of the ownership, occupation or use of real property. (impôt foncier)

  provincial gaming authority

  administration provinciale de jeux et paris

  provincial gaming authority means a registrant that is prescribed by section 3, other than paragraph 3(g) or (m). (administration provinciale de jeux et paris)

  reimbursement

  montant de remboursement

  reimbursement means an amount of consideration that

  • (a) is paid or payable by a provincial gaming authority to a distributor of the authority as an allowance or reimbursement in respect of an expense incurred or to be incurred by the distributor otherwise than as an agent of the authority; and

  • (b) is invoiced or charged to the authority separately from amounts that are not in respect of specific expenses incurred or to be incurred by the distributor. (montant de remboursement)

  right

  droit

  right of a provincial gaming authority has the meaning assigned by subsection 188.1(1) of the Act. (droit)

• Marginal note:Basic cost

  (2) For the purposes of this Part, the basic cost to a provincial gaming authority of tangible personal property or a service is equal to

  • (a) in the case of food or a beverage prepared by the authority, the total of all consideration paid or payable by the authority to purchase the food or beverage and the ingredients used in its preparation, to the extent that the consideration is a cost to the authority of the prepared food or beverage;

  • (b) in the case of particular tangible personal property (other than food or a beverage) manufactured in whole or in part by or for the authority, the total of all consideration paid or payable by the authority to purchase the following property and services to the extent that the consideration is a cost to the authority of the particular property:

    • (i) tangible personal property incorporated into or forming a constituent or component part of the particular property,

    • (ii) tangible personal property consumed or expended directly in the process of manufacturing the particular property, and

    • (iii) services of manufacturing the particular property in whole or in part;

  • (c) in the case of tangible personal property that is purchased by the authority and is not further manufactured by or for the authority, the consideration paid or payable by the authority to purchase the property; and

  • (d) in the case of a service, the consideration paid or payable by the authority to purchase the service.

• Marginal note:Accepting and making a bet

  (3) For the purposes of this Part, the sale of a right to play or participate in a game of chance conducted by a provincial gaming authority to a person other than a distributor of the authority is deemed to be a supply of a service of accepting a bet on the game in an amount equal to the selling price of the right, and the purchase of the right is deemed to be the betting of that amount on the game.