Art Gallery Services

Art can be tax deductible if you are operating a business (incorporated or unincorporated including freelancers and sole proprietor) and the art has been purchased with the intent of holding it long term to benefit your place of business (eg. exhibited in a place of business where it can be seen by clients and/or employees)

1. Art must be made by the hand of a Canadian artist or an artist who was Canadian at the time of creating the artwork
2. Valued at $200 or more, verifiable by an invoice or receipt

We recommend that you check with your accountant as CRA rules change constantly.