Sponsorships

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

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.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter