Principal Issues: 1. What is the meaning of the words “promoting” and “supporting” as it applies to the various eligible activities described in subparagraphs (b)(iv), (vi) and (xx) of the QTHE definition in subsection 8901.1(2) of the Regulations?
2. Whether providing special event equipment consulting services and selling audio, video, lighting and stage equipment to event hosts would be considered eligible activities described in either or both of subparagraphs (b)(iv) and (xx) of the QTHE definition for purposes of determining whether a particular eligible entity is a QTHE.
Position: 1. Based on a textual, contextual, and purposive approach to interpreting the meaning of the words “promoting” and “supporting” in subparagraphs (b)(iv), (vi), (xx), and of subsection 8901.1(2) of the Regulations, it is our view that the activities of an eligible entity that fall within the meaning of these terms should be those that involve the provision of a service in respect of an activity described in these subparagraphs. The meaning of “promoting” is also relevant in the context of subparagraphs (b)(xix), and (xxi).
2. It is a question of fact whether the eligible entity’s activities would be considered eligible activities described in either or both of subparagraphs (b)(iv) and (xx) of the QTHE definition.
Reasons: Textual, contextual and purposive analysis of the relevant provisions of the QTHE definition.
