Section 135 — Excise Tax Act: Sponsorship of public sector bodies

For the purposes of this Part, where a public sector body makes a supply of a service, or a supply by way of licence of the use of a copyright, trademark, trade-name or other similar property of the body, to a person who is the sponsor of an activity of the body for use by the person exclusively in publicizing the person’s business, the supply by the body of the service or the use of the property shall be deemed not to be a supply, except where it may reasonably be regarded that the consideration for the supply is primarily for a service of advertising by means of radio or television or in a newspaper, magazine or other publication published periodically or for a prescribed service.