Sponsorships
If you receive a sponsorship from a business in exchange for promotional services or the right to use your logo, the sums you receive are not subject to the GST and QST.
If the promotional services you offer in exchange primarily involve advertising on television or radio, or in a newspaper, magazine or other periodical, they are considered to be a supply of an advertising service. This type of service is generally taxable. It is tax-exempt, however, when provided by charities.
Example
The players on your curling team wear uniforms that display the name of a business that sponsors them. The sums paid to you by the business are not subject to the GST and QST.