Here is a CRA letter on whether naming rights for provided to a business that made a donation to a registered charity is an advantage under split receipting rules.  In other words if a business has a naming opportunity is there a value/advantage in that naming opportunity such that the Canadian charity must reduce the value of the gift when determining the “eligible amount of the gift” for Income Tax Act purposes?

CRA letter on whether naming rights for business that made donation is advantage under split receipting rules