20 February 2019 Ruling 196070

Policy Tabs

Summaries

Summary Under

sponsorship revenues for an event were not subject to GST/HST after applying single-supply doctrine

In order to recoup some of the expense of organizing an “Event” at the “Centre”,
a public sector body (“PSB”) will seek to raise...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

receipt of sponsorship revenues directly by licensor of the PSB did not change the recipient status of the PSB

A public sector body (PSB) defrayed some of the expense of organizing an event at a particular centre through selling sponsorships, which included...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

supply of real estate (exhibition booth) assimilated to single non-supply of sponsorship

A public sector body (PSB) is defraying some of the expense of organizing an event at a particular centre through selling sponsorships, which...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.