20 September 1999 External T.I. 9919305 - TAXATION ISSUES - WRITER

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

PRINCIPAL: ISSUES: General information on the taxation of writers.

Position:		General comments.

Reasons:		The request was very broad.

XXXXXXXXXX J. Gibbons
5-991930
September 20, 1999

Dear XXXXXXXXXX:

We are responding to your letter of July 5, 1999, in which you requested all relevant income tax and GST publications that are pertinent to the occupation of a writer. You asked for, in particular, a copy of Interpretation Bulletin IT-504, "Visual Artists and Writers."

You will find enclosed a copy of IT-504 and GST Policy Number P-176R. These are the only specific Revenue Canada publications related to writers. These publications deal mainly with the determination of whether an activity constitutes the carrying on of a business or the furtherance of a hobby. This is important since the latter is outside the scope of taxation.

If you have any specific questions related to your own personal tax situation, you should contact your local tax services office, which, for residents of Winnipeg, is the Winnipeg Tax Services Office. You will also find useful information concerning tax issues at our internet website at www.rc.gc.ca.

We trust that these comments will be of assistance.

Yours truly,

John Oulton
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate