Games of Chance (GST/HST) Regulations

3 The following persons are prescribed registrants for the purposes of subsection 188(5) of the Act:

• (a) the Atlantic Lottery Corporation;

• (b) the British Columbia Lottery Corporation;

• (c) the Manitoba Lotteries Corporation;

• (d) the Ontario Lottery and Gaming Corporation;

• (e) la Société des loteries et courses du Québec;

• (f) the Western Canada Lottery Corporation;

• (g) the Interprovincial Lottery Corporation;

• (h) the Alberta Gaming and Liquor Commission;

• (i) the Saskatchewan Liquor and Gaming Authority;

• (j) the Saskatchewan Gaming Corporation;

• (k) the New Brunswick Lotteries and Gaming Corporation;

• (l) the Nova Scotia Gaming Corporation; and

• (m) a corporation that is a wholly-owned subsidiary of a registrant referred to in any paragraph of this section (other than paragraph (g) and this paragraph) and that is referred to in section 15.