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  • Open Call - Have Your Solo Show in Italy. 15 Opportunities for Artists.

    Location: ,

    PREMIO O.R.A. 2017 O.R.A. is an art award. The jury of O.R.A. comprises 15..
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  • Call for Artists: KIRA 2018

    Location: St Andrews, NB

    Kingsbrae International Residence for the Arts - KIRA awarding up to 15 artists..
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  • Visual Art Instructor Opportunity!

    Location: Red Deer, AB

    Red Deer College has multiple opportunities now available for Visual Art Instructors in..
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  • Parkdale Art CLub Sale

    Location: Calgary, AB

    November 4th. 10am-4pm The annual fall sale will feature original pieces of art by..
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  • Call for Artists -

    Location: Palm Springs, CA

    For this competition artists, worldwide, are encouraged to submit their best artistic interpretation..
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  • Art Harvest

    Location: Calgary, AB

    Art Harvest Calgary Chapter of the Federation of Canadian Artists Exhibition and Sale..
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  • Artists' Workshop Open Studio Show and Sale

    Location: Saskatoon, SK

    The Artists’ Workshop offers Saskatoon art lovers our “Open Studio Show and Sale”...
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  • Thumb Through

    Location: Calgary, AB

    TRUCK Contemporary Art in Calgary is pleased to present Thumb Through by Jade..
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  • Saskatchewan Online Art Auction

    Location: Regina, SK

    The Saskatchewan Network for Art Collecting is hosting its annual fall auction, with..
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  • Spirit of Christmas Art Show and Sale at Okotoks Art Gallery

    Location: Okotoks, AB

    During the holiday season, the Okotoks Art Gallery will be transformed into the..
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  • photography equipment

    Location: Kindersley, SK

    wanting to sell Older oval matt cutter used in a professional photo shop..
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  • Sgt. Pepper at 50 Art Event

    Location: Calgary, AB

    Join Caprices Fine Arts for Sgt. Pepper at 50, a fine art celebration..
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  • FotoFilmic//SOLO Exhibition Award II juried by Alec Soth

    Location: Vancouver, BC

    FotoFilmic is excited to announce applications are now open for its 2nd SOLO..
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  • Pushing Boundaries

    Location: North Vancouver, BC

    This biennial exhibition showcases and celebrates contemporary local, national and international First Nations..
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  • Uncatalogued original Robert Ralph Carmicheal for sale

    Location: Stayner, ON

    Canadian Artist..and a Canadian icon Robert Ralph Carmichael original dated 1978..
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  • Call for Artists - 3rd Annual

    Location: Palm Springs, CA

    Fusion Art invites submissions for the 3rd Annual Colorful Abstractions online art exhibition..
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  • Call to artists for free Art Residency

    Location: Edmonton , AB

    Lotus Art Gallery 10321 124 street Edmonton AB Canada Calling all artists living..
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  • Miaad Eshraghi | Exhibition

    Location: North Vancouver, BC

    When Miaad designs his artwork, it is the representation of his feelings and..
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  • Marisa Mary Myrah | Exhibition

    Location: North Vancouver, BC

    Lost Birds and Small Things focuses on endangered songbirds and their habitat in..
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  • ILLUMINATE photography call for entry | Open internationally

    Location: Fort Collins, CO

    Join The Center for Fine Art Photography for this exciting event by submitting..
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  • Futur Simple / Melodies for Solo Voices

    Location: Kamloops, BC

    Arnica Artist-Run Centre is pleased to present the exhibitions: Futur Simple by Aimée..
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  • Larissa Blokhuis | Inviting

    Location: North Vancouver, BC

    Artist Talk: Sept.28, 12:15-12:45pm Larissa's glass-work and mixed media installation explores the relationship between..
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  • FENCES – Call For Submissions – Visual Artists

    Location: Prince George, BC

    This call is restricted to visual artists who reside within the province of..
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  • “Paradise” International Call For Artists and Writers by ArtAscent - Deadline October 31, 2017

    Location: Toronto, ON

    | Theme: What is paradise to you? To many, it’s an idyllic state,..
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  • FCA - The Foundations Program

    Location: Vancouver, BC

    10 Instructors - 10 Key Subjects - 10 Weeks The Foundations Program begins..
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  • Open call for the 12th Arte Laguna Prize

    Location: Venice,

    The Arte Laguna Prize is an international art competition aimed at promoting and..
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  • Steve Tornes Photographic Exhibition

    Location: North Vancouver, BC

    Traversing with Photography is a series that explores Steve Tornes’s travels through Iceland,..
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  • Xiaojing Yan | Out from among the tranquil woods

    Location: Markham, ON

    Markham-based Xiaojing Yan is known for her intricate sculptural installations that explore the..
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  • Ann Haessel

    Location: Okotoks, AB

    Threads that Bind blurs the boundaries between traditional fabric art, painting, and mixed..
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  • Colin Smith

    Location: Okotoks, AB

    Colin Smith's work focuses on non-traditional representations of the landscape. For the past..
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  • STANDING UNDER MIS - Marla Hlady, Christof Migone, Chloë Lum, Yannick Desranleau

    Location: Toronto, ON

    'Standing Under Mis' is a collaboration between Marla Hlady, Christof Migone, Chloë Lum,..
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  • CFA-Desi's in the Diaspora

    Location: Abbotsford, BC

    Desis in the Diaspora: A Call for Artists Definition of Desi: de·si: Noun 1. A person..
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  • Call for Artists: Anonymous Art Show

    Location: North Vancouver, BC

    The North Vancouver Community Arts Council & CityScape Community Art Space are very..
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Businesses get a tax deduction for office decor art

By July 18, 2017

How businesses can afford original art in their offices and get a tax deduction.

Business owners can enjoy displaying artwork in your corporate offices, you might be entitled to some tax relief to help subsidize the cost of your art. In a recent technical interpretation letter, Canada Revenue Agency addressed the question of whether taxpayers who purchase or rent works of art, either for their own individual office or for the common areas of their places of business (such as a lobby or hallway), would be permitted to claim a tax deduction for the cost of purchasing or renting the art. Here’s what the CRA has determined:

Buying a work of art

The CRA responded that a taxpayer who acquires a work of art may be able to deduct an amount from the business income provided the artwork was acquired for the purpose of earning income and is not a personal expense. Of course, the CRA goes on to say that the question of whether the artwork was acquired in order to earn income is “a question of fact that can only be determined after a full analysis of all facts related to a given situation.”

If the artwork was acquired in order to earn income, the purchaser must determine whether the amount paid is a current expense or is capital in nature. This can be done by looking at traditional factors such as the purchaser’s intention at the time of acquisition: was it to hold it long term or flip for a quick profit? In most cases, the purchase would likely be considered a capital expense, meaning that the purchaser may be entitled to claim tax depreciation costs when computing business income.

But that’s where the rules get tricky. Under the Tax Act, as long as the art costs at least $200, it can be capitalized and depreciated at a rate of 20 per cent per year for tax purposes, provided it was acquired for the purpose of earning income and that the artist was Canadian at the time the work was done. In other words, artwork that has a cost greater than $200 but is not created by a Canadian artist is specifically excluded as property that can be depreciated for tax purposes. According to the CRA, this is because art objects typically do not depreciate in value, but rather appreciate over the long term.

Rental of artwork

The CRA was also asked about whether the cost of renting artwork for display in the office was deductible. The CRA confirmed that a taxpayer can deduct the cost of renting the art provided the expense was incurred for the purpose of earning income, which, not surprisingly, is also a question of fact.

Rewritten from an article by Jamie Golombek, originally published: March 31, 2016

This article appears in the March edition of the Financial Post Magazine

Visit the iTunes store to download the iPad edition of this month’s issue.

 

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