Taxation and the Arts
A Practical Guide

Drache, Arthur B.C.
Publisher:  Canadian Conference of the Arts, Canada
Year Published:  1987  
Pages:  126pp   ISBN:  ISBN 0-920007-11-2
Resource Type:  Book
Cx Number:  CX3271

Abstract:  In October 1983 Vancouver painter Toni Onley made the headlines when he threatened to burn hundreds of his works publicly on Wreck Beach, alleging harassment by Revenue Canada. In the wake of this publicity, hundreds of other artists "went public" with similar complaints. One major objection of many was Revenue Canada's insistence that artists were only "hobbyists" unless they made most of their living from art. This meant that many serious but poor artists who supplemented their income from other sources were not allowed to claim their supplies and other expenses for tax purposes. Another complaint related to Revenue Canada'a insistence that art was a form of "manufacturuing", with unsold paintings, etc. to be considered a form on "unsold inventory." Some changes resulted to the tax system after the issue was public, although many problems remain. Tax and the Art is a guide to many of the tax issues facing different types of artists, containing detailed information and advice.

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