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Games of Chance (GST/HST) Regulations

Version of section 11 from 2006-03-22 to 2011-03-02:

Marginal note:Presumption concerning tax on supply

 For the purposes of this Part and for the purposes of applying Part IX of the Act in determining the net tax of the Interprovincial Lottery Corporation, where the Corporation makes a supply of property or a service to the authority, the tax payable in respect of the supply is deemed to be the tax that would be payable in respect of the supply if the value of the consideration for the supply were the amount determined by the formula

A - B


is the value of the consideration for the supply determined without reference to this section; and
is the total of all amounts each of which is determined by the formula

B1 × B2


is a particular amount that is
  • (a) salary, wages or other remuneration paid or payable to an employee of the Corporation, other than an amount that the employee is required under section 6 of the Income Tax Act to include in computing the employee’s income for the purposes of that Act,

  • (b) consideration paid or payable by the Corporation for an exempt supply of a service or a zero-rated supply, or

  • (c) a tax, duty or fee prescribed for the purposes of section 154 of the Act, and

is the extent (expressed as a percentage) to which the particular amount is a cost to the Corporation of supplying the property or service.
  •  SOR/98-440, s. 6

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