As I pointed out earlier, the legislation does not draw that distinction. I think it's a term in common use that has been used in discussion with parties over the years. The common understanding, if I may suggest, is that there's a difference between advertising and sponsorship. There's an element of gratuity in sponsorship sometimes. Normally, sponsors will offer more money than what the market is looking for. That being said, as I mentioned earlier, the issue for the commissioner will be to determine what was the transaction, what was the nature of the transaction, how much money was exchanged, and was it done at fair market value.
On October 4th, 2011. See this statement in context.