If your public service body (PSB) organizes games of chance, such as a bingo or a casino night, the taking of bets and the sale of bingo cards are exempt.

If your PSB organizes games of chance and charges a separate admission fee for that event, the fee is exempt provided 90% or more of the functions are carried out by volunteers.

In the case of a bingo or casino event, the fee is also exempt provided the activity is not held in a place (including a temporary structure) used primarily for games of chance.