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Touring costs incurred in connection with a concert or live performance are not a qualifying expenditure. ...

Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ...

Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ...

In general, a gifting arrangement means any arrangement under which it may reasonably be considered, having regard to statements or representations made or proposed to be made in connection with the arrangement, that if a person were to enter into the arrangement, the person would: make a gift to a qualified donee, or a political contribution, of property acquired by the person under the arrangement; or incur a limited-recourse debt that can reasonably be considered to relate to a gift to a qualified donee or a political contribution. ...