See Also
Children's Clean Air Network Society v. The Queen, 2013 TCC 352 (Informal Procedure)
The appellant ("CCAN") was a not-for-profit organization which, in connection with the promotion of environmental responsibility, would produce...
Locations of other summaries | Wordcount | |
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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity | 219 |
Administrative Policy
10 August 2020 GST/HST Ruling 210848 - […][Event] Sponsorship
To ensure the success of an Event, a public sector body (the “Organization”) enlisted the participation of sponsors (Sponsor #1, #2 and #3). ...
12 August 2019 GST/HST Interpretation 200527 - Parrainages de […] [l’Organisme]
The Organization has created a new Web platform to produce and distribute videos and, in this regard, will enter into partnering agreements with...
20 February 2019 Ruling 196070
In order to recoup some of the expense of organizing an “Event” at the “Centre”,
a public sector body (“PSB”) will seek to raise...
Locations of other summaries | Wordcount | |
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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | receipt of sponsorship revenues directly by licensor of the PSB did not change the recipient status of the PSB | 116 |
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | supply of real estate (exhibition booth) assimilated to single non-supply of sponsorship | 152 |
Excise and GST/HST News - No. 93 16 October 2014
Example 2
A municipality is constructing a recreational facility. ABC Co. contributes $1 million and in exchange the facility will be named "ABC...
Locations of other summaries | Wordcount | |
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Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(7) | 61 |
25 January 2013 Ruling Case No. 140259
After ruling that the promotional service made by a non-profit organization to its principal corporate sponsor was deemed not to be a supply under...