Paid Work and Grants

The primary source of income is paid work, such as teaching, and/or a grant.

The Income Tax Act

The sale of artwork is taxed in accordance with the Income Tax Act.

Sale of artwork

If the primary source of income is paid work or a grant, the costs from the sale of artwork can be deducted from the wage income.

Business activity

The primary source of income is the sale of artwork.

The Business Tax Act

The sale of artwork is taxed in accordance with the Business Tax Act.