Section 189.2 — Excise Tax Act: Foreign conventions

Where a sponsor of a foreign convention makes a supply of an admission to the convention, makes a supply by way of lease, licence or similar arrangement of real property for use by the recipient of the supply exclusively as the site for the promotion, at the convention, of property or services supplied by, or a business of, the recipient, or makes a supply of related convention supplies to a recipient of a supply referred to in paragraph (b), the supply shall be deemed to have been made otherwise than in the course of a commercial activity of the sponsor.