Characterization of amount turns on its true nature, not its label

1.4 The tax treatment of a particular amount depends not upon the label affixed...

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Common law distinction between employment contract and contract for services

1.11 If the contract is formed in a province or territory other than...

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Stewart and Walls criteria of a business

1.22 It was determined in the Stewart decision that in order for an activity to be classified as...

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Canada Council grants and Public Lending Rights payments included in artist’s income

1.27 When a taxpayer receives financial assistance in the...

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Scope of artistic endeavor

1.34 As a general rule, the cost of property unsold and material unused (in other words, inventory) at the fiscal...

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Examples of deductible expenses of an artist such as specialized wardrobe, lessons and PD and filming and recording costs for performance (but not...

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1.49 Paragraph 8(1)(p) permits a deduction for musical instrument costs. It is available to a taxpayer who is:

• employed in the year as a...

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Example 5 (showing that an employed musician may be better off deducting his expenses of travelling to performances under s. 8(1)(h) rather than...

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Art production grants may be eligible, but not research grants

1.66 An art production grant is typically paid in respect of a specific project....

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Requirement to issue T4A even where amount exempt

1.74 Under subsection 200(2) of the Regulations, every payer of a research grant, scholarship,...

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Gift by its artistic creator can be of capital property if it was created without resale intention

1.82 When a visual artist creates a work of art...

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General discussion

1.84 … A certified cultural property is a property of outstanding significance to Canada, pursuant to paragraph 29(3)(b) of...

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Review of requirements for s. 118.1(7.1) deduction

1.88 As discussed in ¶1.82, an individual who is a visual artist carrying on an artistic...

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