Games of Chance (GST/HST) Regulations SOR /91-28 EXCISE TAX ACT Registration 1990-12-18 Games of Chance (GST/HST) Regulations P.C. 1990-2737 1990-12-18
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1) Footnote * of the Excise Tax Act , is pleased hereby to make the annexed Regulations prescribing games of chance and prescribing registrants making supplies of a right to participate in games of chance . Return to footnote * S.C. 1990, c. 45, s. 12 1 A