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Today's notices

  • Abstract / Realism Exhibition

    Location: North Vancouver, BC

    This exhibition challenges twelve visual artists to create work in two opposing styles,..
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  • Call for up and coming artists, retail space for rent. No commitment or commission

    Location: Vancouver , BC

    As of September 1st space will be available to rent in the kitsilano..
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  • Canvas Printing & Framing

    Location: Toronto, ON

    Offering high quality canvas printing and framing with free shipping Canada wide. FREE..
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  • Studio and home for sale

    Location: Humbolt, SK

    One of a kind studio and home for sale in renovated church property...
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  • Abstract Call for Entry and International Photography Exhibition

    Location: Fort Collins, CO

    Abstract Call for Entry | In trying to define the undefinable, we say..
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  • ART IN THE GARDEN AUG 18/19

    Location: Saskatoon, SK

    Artists: Karen Maguire, Sylvia Thompson, Karen Holden, Kathleen Slavin, John Perret, Mel Bolen...
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  • An Arty Week at Glengarry Pioneer Museum

    Location: Dunvegan, ON

    For nine days 38 local artists will exhibit in the Orange Lodge &..
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  • Arts & Agri-Culture FIESTA~3rd Annual Art-in-the-Park

    Location: Milton, ON

    Art-in-the-Park~Arts & Agri-Culture FIESTA Sunday, August 12, 2018 10am-5pm at Country Heritage Park in..
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  • Custom Framing Quote Requested

    Location: , NS

    Custom framing service requested for a large order of framed pictures of various..
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  • Competition Builds Grant for BFA Student

    Location: Vancouver, BC

    With no limits on style or subject matter, this entirely online call and..
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  • Call for Artists - 3rd Annual Artist's Choice Art Competition

    Location: Palm Springs, CA

    Fusion Art invites submissions for its 3rd Annual Artist’s Choice art competition. For..
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  • Winter Light Exhibition 2018 at Ontario Place

    Location: Toronto, ON

    OPEN CALL: Ontario Place is seeking the imagination and creativity of Ontarians to..
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  • The Latin American Contemporary Fine Art Competition

    Location: New York, NY

    The Latin American Contemporary Fine Art Competition - June 25 to August 15,..
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  • down the road from where we stayed...

    Location: New Westminster, BC

    A series of paintings that explore the connections between nature and our human..
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  • PHILLIPS FAMILY & FRIENDS ANNUAL ART SHOW

    Location: Muskoka, ON

    Art Show August 4 & 5, Saturday & Sunday 10am-6pm Realism and Impressionism Paintings,..
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  • Affordable living in Artistic Community.

    Location: Shelburne, NS

    Shelburne Nova Scotia on the South shore surrounded by beautiful beaches, beautiful views..
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  • Naturally Magical - solo exhibit of new paintings by Tatjana Mirkov-Popovicki

    Location: Nakusp, BC

    New paintings and studies inspired by our naturally magical land will be featured..
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  • What the Pop! Call for Submissions

    Location: Montreal, QC

    CALL FOR SUBMISSIONS: Emerging artists working in any medium, and who are based..
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  • August Artist Retreat - North Battleford Saskatchewan- Held at Edam

    Location: North Battleford, SK

    August Art Retreat 2017 (or Pastoral Pastimes or Creating with Cows...) Just a quick note..
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  • Norval Morrisseau (1931-2007)

    Location: Toronto, ON

    A display of works by Norval Morrisseau and the Woodland School from the..
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  • Laying the Foundation: Works from the Original Gift

    Location: Toronto, ON

    The McMichael Canadian Art Collection started out as a modest four-room home, built..
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  • The Art of Canada: Director’s Cut

    Location: Toronto, ON

    Ian Dejardin, Executive Director of the McMichael Canadian Art Collection, is delving deep..
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  • …Everything Remains Raw

    Location: Toronto, ON

    A Primary Exhibition organized by the McMichael Canadian Art Collection for Scotiabank CONTACT..
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  • J.E.H. MacDonald: Up Close

    Location: Toronto, ON

    J.E.H MacDonald: Up Close will celebrate the art and method of J.E.H. MacDonald’s..
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  • Call for artists Art! Vancouver 2019

    Location: Vancouver, BC

    Vancouver Visual Art Foundation is pleased to announce an open call for artists..
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  • 3D to E=mc2

    Location: Owen Sound, ON

    Calling all artists. Accepting submissions from artists working in all mediums expressed in..
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  • Call for submissions: Clarington Outdoor Art Festival

    Location: Bowmanville, ON

    The Clarington Outdoor Art Festival (COAF) is a summer festival presented by the..
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  • “3D – Alberta Sculpture” PROSPECTUS

    Location: Calgary, AB

    The Alberta Society of Artists invites all sculpture artists (18 years of age..
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  • Indigenous Artists! Submit Artwork to a National Billboard Campaign!

    Location: , ON

    Open call for submissions from Indigenous Artists to have your art featured on..
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  • Clay Instructor for Birthday Parties

    Location: Port Moody, BC

    The Clay Birthday Instructor will be responsible for the preparation, delivery and clean-up..
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  • Beacon Original Art

    Location: Calgary, AB

    We invite emerging, mid-career and professional artists to participate at our juried Annual..
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  • DUC National Art Portfolio - Call to Artists

    Location: Bracebridge, ON

    For more than 30 years, through our portfolio, Ducks Unlimited Canada built relationships..
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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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