CRA finds that GST applies to the provision by a charity, hospital or university of naming rights to a sponsor

ETA s. 135 deems a supply of a service, or a licensing of copyright, trademarks, trade names or similar IP, by a public sector body (e.g., a charity, NPO, hospital or university) to promote a sponsor’s business to not be a supply, so that no GST or HST is payable.

The provision of naming rights is not considered by CRA to be a supply of a service or licensing of IP, so that it is taxable.

CRA notes that where s. 135 does apply, this does not adversely affect the PSB’s ability to claim an input tax credit.

Neal Armstrong. Summaries of Excise and GST/HST News - No. 93 under ETA s. 135 and s. 141.01(7).