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Can you summarize SOR /91-28?
Consolidated Regulations > Games of Chance (GST/HST) Regulations
Short Summary
The Games of Chance (GST/HST) Regulations govern the taxation and regulation of games of chance in Canada. These regulations apply to prescribed registrants, including various provincial gaming authorities and their subsidiaries. The regulations define various terms related to gaming activities and outline the net tax calculation for provincial gaming authorities. They also establish rules regarding the tax on supplies made by the Interprovincial Lottery Corporation to provincial gaming authorities, the distribution of proceeds from games of chance, and the expenses incurred by the Interprovincial Lottery Corporation. Overall, these regulations provide a framework for the taxation and regulation of games of chance in Canada.
Whom does it apply to?
Prescribed registrants for the purposes of subsection 188(5) of the Act
What does it govern?
Games of Chance (GST/HST) Regulations
What are exemptions?
No exceptions are mentioned.
What are the Penalties?
No penalties are mentioned.
Jurisdiction
Canada