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