Taxes and the Self-Em P Loyed Artist

carfac ca le n d a r

CA N A D I A N A R T I S T S ’ R E P R E S E N T AT I O N / LE F R O N T D ES A R T I S T E S CA N A D I E N S V O L. 10 , N O . 2 FA LL/W I N T ER 2 0 0 7

S P ECIA L FEAT URE: TAX ES AN D T HE IN T HIS IS SUE FROM THE NATIONAL OFFICE 2 SELF-EM P LOYED FROM THE NATIONAL PRESIDENT 3 ARTS ADVOCACY: 4 A COLLABORATIVE DIALOGUE ART IS T Report o n CARFACNational’s 2007 AGM and Confere nce T ip s f o r p la n n in g yo u r n e x t t a x r e t u r n Se e a r t icle s p a g e s 8 -12 TAXATION FOR ARTISTS 8 Intro ductio n

INCOME SOURCES: 8 What is Conside red Reportable “Revenue?”

TAXING ARTISTS’ INVENTORIES 10

PROPOSED TAX CREDIT FOR COPYRIGHT 11 INCOME: The CCA’s Reco mme ndatio ns for Removing the Fede ral Tax o n Cre ativity in Canada

ASSOCIATION NEWS 12 The Canadian Confere nce of the Arts

NEWS FROM CARCC 13

THE LATEST FROM THE PROVINCES 14 CARFAC Reports from coast to co ast

IN MEMORIUM 19

Illustratio n: Remie Geo ffroi

CALENDAR IS ALSO AVAILABLE AS A PDF FILE! If you w ish to receive this new sletter in an electro nic format rather than in the mail, please contact the CARFAC National office at: [email protected] o r 1-866-344-6161. FROM T HE N AT ION AL OFF ICE Vo lu m e 10 , No . 2, Fa ll / W in t e r 2 0 0 7 Canada Post Publication Agreement It’s been a busy summer and fall for CARFAC National. In ISSN Number 1495-558X June, we congregated in Winnipeg for our AGM & Conference. This year all but one province and two territo- CALENDAR is published twice yearly by Canadian Artists’ ries were represented at the assembly. We were pleased to Representation/Le Front des artistes canadiens. work with the Royal Canadian Academy of Arts (RCA) in Opinions expressed in this newsletter are the authors’ own, and the presentation of a joint panel, and look forward to do not necessarily represent those of CARFAC or its regional future projects together. We also met with representatives offices. Articles and other contact information are not confirmed from the Visual Arts Alberta Association (VAAA) to discuss by CARFAC. a potential collaboration, in the hopes of forming an CARFACNational Alberta affiliate. For more details on activities in Alberta, 2 Daly Avenue, Suite 250 see page 15. Ottawa, Ontario, K1N 6E2 Toll-free: (866) 344-616 From Winnipeg to Newfoundland, in July I was pleased to Phone: (613) 233-6161, Fax: (613) 233-6162 visit with several members in St. John’s. It was great to hear Email: [email protected] about the development of Status of the Artist news in the Web: www.carfac.ca province, and to get a better sense of the challenges faced by artists in this part of the country, where the artists CALENDAR Edito rs April Britski, Catherine Sinclair were extremely welcoming. Layout Catherine Sinclair Pro ofre ading April Britski, Catherine Sinclair, Teva Vidal In November we will send delegates from across Canada Translatio n Françoise Miquet to attend the Visual Arts Summit (VAS) in Ottawa. The Photo Contributors April Britski, Katy McIntyre, event will be an important opportunity for artists to meet Catherine Sinclair, RAAV with other stakeholders in the visual arts sector to discuss Co ntributo rs April Britski, Gerald Beaulieu, Catherine their concerns collectively. We will offer a full report on the Sinclair, Janice Seline, Margaret Ryall, Bruce Campbell, VAS in our next issue of Calendar. Sarah Petite, Christian Bédard, Adriana Alarcón, Daniel Saidman, Ward Schell, Skai Fowler, Mario Villeneuve, and the CCA. At the VAS, we will also meet with Tamara Winikoff from Australia’s National Association for the Visual Arts (NAVA). CARFAC Na t io n a l Bo a r d o f Dir e ct o r s CARFAC has begun to engage in an international dialogue Na t io n a l Ex e c u t iv e with other similar visual arts organizations, starting with Natio nal Preside nt, Gerald Beaulieu NAVA, with the hope of creating an expanding interna- Vice-Preside nt Adrian Göllner tional exchange. We were pleased to discover that there Se cretary Margaret Ryall are many similarities between Canada and Australia, and Tre asurer Enrique Astorga there is much to learn from each other. For more informa- RAAV Nadia Myre tion about this great organization, visit their website: Na t io n a l Co u n cil www.visualarts.net.au/. Yukon Mario Villeneuve British Co lumbia Skai Fowler April Britski Saskatchew an Ward Schell Executive Director Manitoba Daniel Saidman CARFAC National Ontario Enrique Astorga Québec Marie-Hélène Comeau Maritimes Bruce Campbell Ne wfoundland and Labrado r Margaret Ryall CARFAC National is supported by the Canada Council CARFAC Na t io n a l St a ff for the Arts, the Department of Canadian Heritage, and Executive Director April Britski our membership. Co mmunicatio ns Coo rdinato r Catherine Sinclair Me mbership Co ordinator Katy McIntyre

Calendar 2 FROM THE NAT ION AL P RES IDENT

Following a successful AGM in Winnipeg, I have the pleasure fy this situation, the SOFI funds will be used to implement a of continuing to serve this organization in the capacity of comprehensive communications strategy for CARFAC. President, working with a committed board and staff, as Working with a professional marketing firm, we will be CARFAC enters its 40th year of artists working for artists. The unveiling the following in the future: a new visual identity for coming year will hopefully see the completion of a number CARFAC; a new and more sophisticated website; a new look of ongoing initiatives, as we plan for future ones, all while for our newsletter; a CARFAC presence in trade publications; celebrating this milestone anniversary. better and more complete print literature; and better distribution of our material to those communities where artists Although CARFAC has been pursuing its mandate for 40 live and work. years and has made NGC Negotiations many substantial con- For five years, CAR- tributions to visual FAC has been trying artists and the arts sec- to negotiate its first tor, one would have collective agree- hoped that after close ment with the to half a century of National Gallery of advocacy we would be Canada (NGC) a little closer to our under federal Status goal of achieving a liv- of the Artist Leg- ing wage for artists. It islation. An entire would be nice to year has been squa- announce that we ndered since our last could breathe easier, meeting, while the pursue other agendas, NGC obtained legal Left to Right: Skai Fo wle r (BCRepre se ntative), Gerald Beaulieu (Preside nt, and diversify our servic- CARFAC Natio nal), April Britski (Executive Director, CARFAC National), and opinions and rep- es rather than still strug- Catherine Sinclair (Co mmunicatio ns Coo rdinator, CARFAC Natio nal) at the laced departing per- gling for artists’ basic CARFAC Natio nal AGM, Winnipeg 23 June , 2007. sonnel. In the late rights. The reality is that Photo: Katy McIntyre spring they infor- we are not there… yet. med us that they had contracted a professional in labor relations to conclude In order to get there, we have four major initiatives that we the negotiations. A three-day meeting is scheduled for late are currently working on that we hope to complete by the October, in which we hope to obtain a final agreement. end of the year. These include: a communications initiative, Grateful thanks must go to Karl Beveridge and Pierre Tessier, funded through the Canada Council Supplementary the Co-Chairs of the CARFAC / RAAV Bargaining Committee, Operating Funds Initiative, (SOFI); the conclusion of negotia- for their patience and dedication on this matter, as it has tions for a first scale agreement with the National Gallery of taken buckets of both. Canada (NGC) under federal Status of the Artist Legislation; our participation in the upcoming Visual Arts Summit to be CAMDO / CMA Mediation held in Ottawa on November 25th to 27th; and our agree- Since 2005, CARFAC has had difficulty in getting CAMDO ment to enter into a mediation process with the Canadian and the CMA to recognize our new minimum Fee Schedule. Art Museum Directors’ Organization (CAMDO) and the These organizations even went as far as publishing their own Canadian Museums Association (CMA), in order to work fee schedule based on CARFAC’s 2004 Fee Schedule. To rec- towards establishing a fee schedule agreeable to all parties. tify this impasse, CARFAC and RAAV have agreed to enter into a mediation process to resolve the outstanding differ- SOFI Funds ences in fees with CAMDO and the CMA. The process began CARFAC, like many arts organizations across the country, in June with the selection of a mediator, which was unani- applied to the Canada Council for SOFI funds, and success- mously agreed to by all parties. Following this decision, CAR- fully received a supplementary grant in the spring of this year. FAC began developing its arguments in support of its current In research conducted last fall, we identified that one of our Fee Schedule, and were prepared for the sessions scheduled major deficiencies was that we are not nearly visible enough for mid-September. The objective was to have an acceptable within the visual arts sector. It is difficult to represent and resolution before the Visual Arts Summit in late November. serve artists when many don’t even know you exist. To recti- CAMDO and the CMA insisted on postponing these sessions,

Calendar 3 citing difficulties in the availability of their personnel, and it is Planning meeting to take place immediately beforehand. This no longer certain that any resolution will be obtained before will allow our National board to meet the other partners, and the Summit. As with the ongoing saga of the NGC negotia- to better participate in the Summit’s discussions. This tions, the constant delays and adversarial posturing we Strategic Planning session prior to the Visual Arts Summit will endure in resolving these issues call into question the sincer- allow CARFAC to map out the initiatives it wants to pursue ity of the museum community in accommodating the valid over the next three years. concerns of the country’s visual artists. The organization is in good health, with a dynamic board and Visual Arts Summit dedicated staff. If we are successful in resolving the outstand- As mentioned previously, CARFAC will participate in the ing issues I have previously described, we will be well-posi- Visual Arts Summit taking place in Ottawa on November tioned to tackle a number of other initiatives that will provide 25th to 27th. The summit will be a gathering of all con- benefits for visual artists. This will strengthen our organiza- cerned parties involved in the visual arts in Canada. The tion so that we can be the best possible advocates for visual Summit’s objective is to address common issues for the artists. Going on forty years, many of the challenges still advancement of the visual arts. While we are an official linger in the arena of arts advocacy, and the economic situa- “partner” in the summit, its structure has evolved with little tion for the country’s visual artists is still as dire as when we input from many of the partners and has adopted a decided- were formed. However, CARFAC continues its efforts, and ly institutional theme, which is not conducive to addressing hopefully our current initiatives will result is some positive the concerns of individual artists. Combined with the delays change. in the mediation process, our expectations for a positive out- Respectfully, come resulting in concrete actions to improve the situation of Canada’s artists have been significantly diminished. In order Gerald Beaulieu to fully participate in the Summit, and represent the needs of President artists, CARFAC has scheduled a face-to-face Strategic CARFAC National

ART S ADVOCACY A COLLABORAT IVE DIALOGUE REP ORT ON CARFAC NAT IONAL’S 20 0 7 AGM AND CON FER ENCE

Without collaboration we will not survive. This was the prevalent theme that emerged from CARFAC’s 2007 National AGM and Conference, Arts Advocacy: a Collaborative Dialogue, in Winnipeg on June 22nd and 23rd. A call to action on the part of artists and arts organizations, collaboration was repeated again and again throughout the panel discussions presented and ensuing discussions. Fitting then, that CARFAC organized part of the conference weekend in cooperation with the Royal Canadian Academy of Arts (RCA).

Bridging Gaps: Issues for Emerging, Mid-Career and Senior Artists The joint RCA / CARFAC panel discussion, Bridging Gaps: Issues for Emerging, Mid-Career and Senior Artists, opened the conference on the morning of June 22nd, and, thanks to the skillful moderation of Megan Williams, concluded in pro- Discussio n gro up participants at the joint CARFAC-RCA ductive discussion groups in which concrete ideas were fos- pane l, Winnipe g, 22 June 2007. tered. The overarching theme that emerged from this panel Photo: Catherine Sinclair was how to negotiate the dichotomy between public exhibition and commercial selling. arts, Ristvedt pointed out that “the energy, physical health and economic resources of many artists are exhausted by the Panelists discussed a variety of issues. A member of both the time they reach their senior years.” She called on the Canada RCA and CARFAC, Ontario artist Milly Ristvedt talked about Council and other arts administrators to begin a process of the various challenges facing senior artists in Canada. Using education and public relations on behalf of senior artists. statistical support from reports on income levels in the visual In his presentation, Manitoba artist Ted Howorth, RCA,

Calendar 4 stressed the importance of artists cohesively coming togeth- should form a working research committee of government er in groups to discuss issues, such as in artist-run centres and agencies to discuss creating a retirement fund from which organizations like CARFAC and the RCA. He praised senior Canadian visual artists can derive support. Finally, it CARFAC’s democratic nature by including artists at all stages was suggested that a working committee should form to of their careers. encourage public galleries to actively support and promote the profile of senior artists. Contextualized through the story of her own career development, Manitoba artist K.C. Adams discussed the need for In response to the question “How can artists gain more con- recognition of the growing, yet marginalized, group of trol over the economic realities of their profession?” it was Aboriginal artists in Winnipeg who sell their work door-to- suggested that the power of collective professional associa- door; a practice which devalues their work yet is inevitable tions needs to be further developed, along with the legal for survival. There is a need to develop a national database of tools to make this happen. Secondly, it was emphasized that artists, categorized by mediums and styles so their work can artists need to curb the shame associated with declaring the be accessible. economic value of their creations. Finally, artists need to work on ways of setting fair and Quebec artist and CARFAC stable market values for National board member Nadia visual art that ensures a rea- Myre provided a practical exam- sonable profit. In other ple of the financial reality of liv- words, artists need to stop ing as a visual artist by sharing the practice of undercut- the details of her own earnings ting, and better educate as a female, Aboriginal visual the market and public on artist in her early thirties. In how to access their prod- comparing this to the statistical ucts. earning figures quoted by the Hill Strategies Report of 2004, In response to “Is there a her potential annual income power dynamic in the rela- came out at $500 a year: an tionship between emerg- impossible scenario by all ac- ing, mid-career and senior counts. artists that we can use?” Le ft to Rig ht: Katy McIntyre (Membership Co ordinato r, CAR- mentoring and supportive Manitoba artist Andrew Valko, FACNational), Ed Pas (CARFAC SASK me mber), Alain Pine au cohesiveness were high- RCA, succinctly addressed the (Exe ctive Director, CCA), Margare t Ryall (VANL Represen- lighted, including the need problematic that artists are con- tative ), Ward Schell (Saskatchew an Re presentative ) and Sara to promote sharing and sidered “sellouts” when they sell Tilley (Dire cto r of Communications, VANL) w o rk o n Nadia apprenticeships between Myre ’s The Scar Proje ct at the Urban Shaman Galle ry in their work, yet are required to mid-career, emerging and Winnipeg , June 22nd, 2007. sell to the general public to Photo: Catherine Sinclair senior artists. The need to make a living. He called for a encourage cross-genera- shift in the attitude towards commercially viable art amongst tional leadership roles, to promote artists working in co-ops visual artists, and for more dialogue with the institutions, in and collectives, and collaboration between organizations was order to rectify this unproductive cycle. Manitoba artist and also emphasized. For example, the RCA should be supportive director of Gallery One One One, Cliff Eyland suggested that of the activities and advocacy that CARFAC initiates, and Canadian artists see themselves as providers of a service, vice-versa. rather than as object-makers, and consequently, do not give proper value to their own work. Canadian artists need to The discussion on “How can we affect the way art is com- consider their artworks as “objects of value,” and begin giv- modified and treated within both the commercial and the ing it higher value, without considering this as a diminish- public spheres?,” resulted in the realization that there is a ment of the artwork’s worth. need to develop a way to inform art students on the positive aspects of the different directions your career can take, The audience broke into four groups to respond to some per- including commercial opportunities. Finally, artists have to tinent questions derived from the panel discussion. To the respond to both the existing private and public systems and question “How should CARFAC/RCA, either together or sep- new developments, such as the hybrid systems we are start- arately, express social responsibility for artists?” suggestions ing to see, where public galleries occasionally sell work and included that the RCA and CARFAC join forces to push for- some commercial galleries now exhibit curated shows. ward provincial Status of the Artist legislation, and to ensure that it includes the concerns of senior artists. Furthermore, Visual Art and the Media CARFAC, the RCA and other official arts organizations Later in the afternoon, the RCA’s panel discussion, Visual Art

Calendar 5 and the Media, began with a keynote speech by UK art crit- ums and techniques in a chameleon-like adaptation to the ic Martin Gayford. Gayford addressed the relationship environments in which he exhibits. He is currently engaged in between the audience, the artist and the art writer, and, from three public art commissions, including the rooftop lighting his perspective, the func- design for 16 towers in downtown Toronto. Having served tion of an art writer. The on the board for CARFAC panel discussion, moderat- Ontario in the past, CARFAC ed by art editor and writer is pleased to welcome him Robert Enright on the same to our National board. topic, included Gayford, Border-Crossings’ Editor Mario Villeneuve is an artist, Meeka Walsh, and curator and art educator Canadian visual artist and based in Whitehorse, Yu- fiction writer Douglas kon. Originally from eastern Coupland. Following this Ontario, he studied photog- panel, the audience joined raphy at the University of in on the discussion and Ottawa. His practice is debated the role and func- inspired by the history of tion of art-writing for artis- photography and its proces- tic practices. ses. The call of the North beckoned ten years ago and Adrian Gö llne r (Vice -Pre sident) Photo: Katy McIntyre CARFAC National board since then he has been members were welcomed active in the Yukon's vibrant that evening for a reception at Urban Shaman Gallery in artistic community. Villen- Mario Villene uve (Yuko n Winnipeg’s beautiful Exchange District, whereQuebec euve is one of the founders Re presentative ) Represent-ative Nadia Myre’s exhibition The Scar Project was of Studio204, an artist-run Photo: Katy McIntyre showing. Artists enjoyed participating in Myre’s project of collective and gallery space sewing, cutting, drawing or ripping a personal scar onto in Whitehorse. His interest in joining the CARFAC board is blank canvases, while enjoying stew and bannock. guided by the need to bridge the gap between the North and southern Canada, and to advocate for northern artists in CARFAC National’s 2007 AGM relation to professional development, isolation and miscon- The following day, on June 23rd, we held our National AGM. ceptions of the northern art practice. As a francophone artist Our National President, Gerald Beaulieu, updated members living in the northwest, he provides a new perspective for and board members in attendance on the activities of 2006, CARFAC. He hopes to continue the work towards developing including the vote on Collective Bargaining Permits with the CARFAC Yukon into an National Gallery of Canada and the Canadian Museum of active affiliate. CARFAC Contemporary Photography. A 2008 fee schedule was not National is pleased to wel- ratified by the membership because we are in the process of come him to our board. mediations with the CMA and CAMDO. CARFAC will continue with the 2007 fee schedule until a new fee schedule is More recently, CARFAC has developed through this mediation process. The new fee been happy to welcome schedule will require a ratification vote by our full member- Marie-Hélène Comeau to ship following the mediation. For more details on CARFAC’s our National Board as our mediation with CAMDO/CMA, see Gerald Beaulieu’s article Quebec Representative. Or- on page 3. iginally from Quebec, Marie- Hélène moved to the Yukon Elections for new members to CARFAC National’s Board of Territory in 1992. Also an Directors were held. The membership re-elected Gerald author, composer and inter- Beaulieu, and newly elected artists Adrian Göllner and Mario preter, this emerging artist Villeneuve joined the national board. uses a variety of mediums Marie-Hé lène Co me au including acrylic, spray paint (Quebec Represe ntative) Adrian Göllner has made his home in Ottawa since graduat- and anything else she might Photo: April Britski ing from Queen’s University in 1987 with a BFA in sculpture. come across. Her artworks While continuing to exhibit nationally and internationally, he illustrate the perpetual movement of life, colours and people. has received a number of public art commissions, including Some of her works are on permanent display at the Arts an integrated sculpture for the new Canadian Embassy in Underground Gallery in Whitehorse, and have been present- Berlin, completed in 2005. Having begun his career as an ed across the territory, including the Grotto Gallery in the abstract painter, Göllner now employs a wide variety of medi- Yukon Arts Centre. She has participated in the Dawson Arts

Calendar 6 Festival since 2005, offers a variety of workshops in schools, level on arts and culture issues.” Lorri Millan outlaid some and has also written for l’Aurore boréale for the past nine strategies for individual artists to use to advocate for the arts. years, a francophone bimonthly Yukon publication. She is She reminded the audience that it is up to artists to engage currently in Montreal completing a fine arts certificate at the general public in the dialogue about the importance of the University du Québec à Montréal. supporting the arts. Cecilia Araneda emphasized that arts organizations should use their long-standing histories in At the AGM, a regretful goodbye was also said to retiring order to lobby on behalf of their artist-members. Shawna board members Carole Gauron (Secretary/Treasurer since Dempsey discussed the need to develop flexible strategies in 2002), Ame Papatsie (National Vice-Representative, lobbying. By using the history of the Winnipeg Arts Council Northern-Indigenous since 2004) and Yves Louis-Seize as her example, Dempsey concluded that “lobbying strate- (National Vice-Representative, Québec since 2005). We wish gies should be ever-changing to be effective.” She empha- them the best in their future endeavours and would like to sized that each situation is different and personalities of indi- thank them for their valuable contributions to CARFAC. viduals involved have to be considered when developing lobbying strategies. The new CARFAC National board for 2007-2008 thus con- sists of: Mario Vil- A lively discussion leneuve (Yukon), Skai ensued, in which Fowler (BC), Ward audience members Schell (Saskatchewan), brought up their Dan Saidman (Mani- own examples of toba), Enrique Astorga scenarios for effec- (Ontario), Adrian Göl- tive lobbying. The lner (Ontario), Nadia importance of Myre (RAAV), Marie- working together Hélène Comeau (Que- to effectively bec), Margaret Ryall maintain and use (Newfoundland and provincial arts Labrador), Bruce Cam- councils was em- pbell (Nova Scotia), phasized, as was and Gerald Beaulieu the creation of al- (PEI). Full biographies CARFACNational Pane l Discussio n, Politically Charge d: an Artist s’ Guid e to liances between can be viewed on our Effect ive Lob by ing , Winnipe g, 24 June 2007. Left to Right: Cecilia Araneda, the business and website: ww.carfac.ca. Alain Pine au, Shaw na Dempsey, and Lo rri Millan. arts communities. Photo: Katy McIntyre In terms of con- As per our new bylaws passed at the 2006 AGM, executive crete means of action, it was suggested to ap-proach govern- positions were elected at the first meeting of the board of ments directly, outreach into the community, and clearly trustees, which was held the next day on June 24th. At this articulate your purpose to the public. meeting, Gerald Beaulieu was elected as National President, Adrian Göllner was elected as National Vice-President, All around, it was a fruitful few days of thoughtful discus- Enrique Astorga was elected as Treasurer and Margaret Ryall sion, provoking calls to action, and concrete ideas. as Secretary. Cohesiveness in the arts community certainly emerged as the prevailing and most immediate need. CARFAC National Politically Charged: board members left Winnipeg with a renewed sense of pur- an Artists’ Guide to Effective Lobbying pose and solidarity to carry with them to face the challenges Well-known Winnipeg visual artist collaborators Shawna ahead in the rest of 2007 and into 2008. Dempsey and Lorri Millan, and Cecilia Araneda, filmmaker and Executive Director of the Winnipeg Film Group were Special thanks are extended to CARFAC Manitoba board panelists on CARFAC National’s Saturday afternoon panel members Dan Saidman and Carol Fournier-Dicks, and to our discussion, Politically Charged: an Artists’ Guide to Effective Conference Coordinator, Liz Baron, for all the work they did Lobbying. to make this AGM and Conference both possible and enjoyable. Moderator Alain Pineau, Executive Director of the Canadian Conference for the Arts (CCA), stated that, especially in light Catherine Sinclair of the current government, arts organizations are constantly Communications Coordinator posing this question: “How can we be heard and make CARFAC National progress?”. Pineau described the mandate of the CCA: ”to create an enlightened debate on policy issues at the federal

Calendar 7 TAXAT ION FOR ART IST S

As I write this introduction in early fall, it seems peculiar Further, some provincial affiliates offer workshops on to be thinking about doing my taxes already. Most peo- tax planning. Contact the office nearest you to see if a ple wait until the last minute to think about these workshop is offered in your area. things, but we focused on taxation issues in this series of feature articles now so that artists are well informed Alternatively, some artists prefer to hire an accountant about a number of issues that come up regarding taxa- to do their taxes. If you fall into this group, you should tion and can plan accordingly. find a professional accountant experienced in working with artists, and your provincial affiliate may be able to In this section, Catherine Sinclair, CARFAC National’s assist you in finding specialized accountants in your Communications Coordinator, has amassed information area. Whichever choice you make, remember that it is from our resources that focuses on issues related to your return and you are responsible for its contents. taxation, including: Make sure you don’t forget that membership dues in • reporting business income on exhibition royalties, professional associations related to your field, including grants and awards and other professional fees your CARFAC membership, are eligible for tax deduc- normally accrued by artists; tions, and donations to CARFAC National are eligible for • tax implications on artists’ inventories; a charitable tax receipt. • the CCA’s recommendations on the elimination of federal taxes on copyright income, based on the April Britski models in Quebec and Ireland. Executive Dire ctor CARFAC National Many artists choose to prepare their own income tax returns. CARFAC offers an Advisory Note, Preparing Your Tax Return, which includes many of the eligible *The following articles are meant to clarify some basic infor- expenses and income sources commonly claimed by mation on taxation for visual artists, and should not be taken self-employed artists. It is available through the National as a substitute for professional advice, nor are the contents all-inclusive. office, or through your nearest provincial affiliate office.

INCOM E SOURCES : W HAT IS CON S IDERED REP ORTABLE “REVEN UE”

If you derive most of your income through your work as an Activities. The statement asks you to report your “sales, com- artist, you are considered self-employed for tax-purposes, missions or fees” and “other income.” All forms can be and therefore, you are required to report all sources of found on the Canada Revenue Agency’s website income from your business on your income tax statement. http://www.cra-arc.gc.ca. See page 11 for a list of useful CRA bulletins. In her chapter on Income Tax in CARFAC Ontario’s publication, Inform ation for Artists (2005), Chartered Accountant McCann further stipulates that “you are required to report Marcia McCann includes a section about what you should be each and every source of income for your business.” For reporting to the Canadian Revenue Agency as your “rev- artistic business, it is dependent on the nature of the prac- enue,” as does CARFAC’s Advisory Note Preparing Your Tax tice; however, some common items to be included are listed Return (1993), and RAAV’s Advisory Note Tout ce que vous below: avez toujours voulu savoir sur la fiscalité et l’artiste en arts visuels (2002). Sales: You should keep proper records and report all sales, whether you are selling your work on your own or through a McCann indicates that most self-employed artists report their dealer, or receiving payments for commissions. In terms of business activities on Form T2124 Statem ent of Business dealers and agents, what you report, whether the price you

Calendar 8 actually receive or the full selling price, will depend on the as well as for the expenses which may also be deducted arrangement you have in each case. If reporting the full sell- against them. For grants from the Canada Council for the ing price, be sure to deduct commissions and agent fees as Arts, rules can be found on Form IT257R. expenses. Professional Fees: These are fees and honoraria received for Merchandising Income: This could be merchandise for sale services such as giving a lecture or seminar, serving as a judge related to your art, such as reproductions, greeting cards, on a selections jury, installing a show, consulting on a proj- industrial applications, etc. Often these may be licensed and ect, etc. These types of artists’ fees should normally be claimed as copyright royalties, but be sure not to report the reported on a T-4A Form, and costs related to such activities same income twice. may be claimed as expenses.

Exhibition Fees: Artist fees for exhibitions are provided for For more information, contact the Canada Revenue Agency in the Exhibition Right section of the Canadian Copyright www.cra-arc.gc.ca or an accountant familiar with artist Act, meaning that if you exhibit your work in a public gallery practice. Contact your local affiliate for suggestions. or artist-run centre, you should be paid. CARFAC’s Minimum Recommended Fee Schedule provides a reference point for what fees you should be paid (www.carfac.ca). Exhibition SUM M ARY OF TAXAT ION FOR M S fees are a category of copyright fees, but should be separate- In most cases, an artist should expect to receive: ly reported. Members of copyright collectives, such as SODART or CARCC, will receive a statement of any royalties • a T-4 Form for employment income; or exhibition fees collected on your behalf by the collective. • a T-4A Form for lectures, grants, and income from You should expect a T-5 Form or exhibition fees, rather than other sources; a T-4 Form. • a T-5 Form for income from royalties, exhibition fees, reproduction licences from Canadian sources; Royalties: McCann writes that “royalty fees are paid for the • no form for income from sale of goods and/or right to reproduce an artist’s work, such as copyright fees for services. reproduction, publication or exhibition.” For example, if a poster is made as a reproduction of your work, you might have negotiated an agreement that you will receive a royalty payment each time a poster is sold. Any royalties from the So urces: use of copyright must be reported, making sure advance payments are kept separate from residual payments. Royalties CARFAC Ontario, “Information for Artists: A Practical Guide for from Canadian sources of more than $500 are required to be Visual and Media Artists,” 2005, chp. 12, p. 3. This publication reported on a T-5 Form. can be purchased online at www.carfacontrio.ca, or through your local affiliate. Grants and Aw ards: These count as income and should be CARFAC Advisory Note, “Preparing Your Tax Return” (1993). This reported as such if you are self-employed. The many detailed can be accessed by contacting CARFAC National, or through your aspects and conditions of filing grant income, including spe- local affiliate. cific forms, can be found on Revenue Canada’s website (http://www.cra-arc.gc.ca). The first $500 of a grant or bur- RAAV Bloc-notes 78, “Tout ce que vous avez toujours voulu savoir sary is not taxable, and reasonable expenses which you had sur la fiscalité et l’artiste en arts visuels (janvier 2002).” This note to incur in order to fulfill conditions of the grant are fully can be accessed online at www.raav.org. deductible. However, you cannot claim living expenses against grant income (see Forms IT75R4, IT257R and IT273). Patrick Close, Executive Director, CARFAC Saskatchewan Whether from federal, provincial or other arts organizations, Marsha McCann, Chartered Accountant (http://www.mccannasso- you should verify the details on what needs to be reported in ciates.ca/) each case. Grants are provided for specific purposes and there are often distinctive rules for reporting them as income,

Calendar 9 TAXIN G ARTIST S’ INVEN TORIES

As a self-employed artist making your living by selling your artwork, you are eligible for tax deductions based on the expenses incurred in the creation of your products.

In order to deduct your expenses, you have to inventory all material accumulated in the creation of the artwork until it sells. According to CRA’s bulletin Visual Artists and Writers (IT-504R2), the “inventory of an artist will include unfinished and finished works of art and materials and supplies that are on hand and unsold at the fiscal year-end of the artist's business” (section 8,9). For artists, materials and supplies may include items such as cameras, paint, canvases or sculptural tools. Normally, self-employed businesses are taxed on this inventory, and cannot deduct expenses until their product has sold. However, as a Canadian visual artist, there is a special exception that allows you to value your inventory at zero, and collect your deductions earl, if you prefer.

Chartered Accountant Marcia McCann writes about taxing inventories in her chapter on Income Tax in CARFAC Ontario’s publication, Information for Artists (2005). Most self- employed businesses are required to keep and account for an inventory of materials and supplies needed for the creation for their product until that product has sold. Then at tax- time, the business is required to place a value on this inventory “at the lower end of cost and fair market value,” at which point it is subject to taxation. It is only once the product is purchased, that “both the revenues and the related expenses” are able to be recorded, and the deductions To ni Onle y at Wreck Be ach, 1983 Photo: Courtesy of the Estate of Toni Onley received.

This rule did not make sense for visual artists. Why should a not stuck within a system that requires you to pay out taxes visual artist, whose income is low to begin with, have to pay on art creations for which you have received no revenue. taxes on a studio full of art supplies and finished artworks McCann also describes that it is the artist’s choice whether to that had not yet sold and provided income? Thanks to artist record inventory costs and receive these deductions before and CARFAC member, the late Toni Onley, Canadian artists the sale or not, but once you make this decision you have to are able to avoid this and value their inventories at nil. In obtain CRA’s permission to change it at a later date. 1983, instead of paying taxes on his entire inventory of 1,058 prints, as requested by the Canadian Revenue Agency (CRA), So thanks to Toni Onley, Canadian artists not only do not Onley threatened to burn $1 million worth of work on Wreck have to pay taxes on their unsold inventory, but can also Beach in Vancouver. He had the attention of various politi- benefit from deductions when they are needed. cians, including then Prime Minister Trudeau, and as a result, the Canadian Revenue Agency has since allowed artists to Source s: value their inventory at zero. CARFAC Ontario, “Information for Artists: A Practical Guide for This ability to value your inventory at zero means that instead Visual and Media Artists,” 2005, chp.12, p.3). This publication can be purchased online at www.carfacontario.ca, or through your of waiting to deduct your inventoried expenses until your art local affiliate. work sells, you can do so immediately, and therefore often in the same year your expenses were accumulated. But this also Canada Revenue Agency, Income Tax Interpretation Bulletin IT- means you cannot deduct these same expenses at the sale of 504R2, Visual Artists and Writers, www.cra-arc.gc.ca. your art work, as you cannot deduct them twice. It simply gives artists the option to deduct their expenses whenever it Marsha McCann, Chartered Accountant (http://www.mccannasso- would be most financially beneficial to them, so that you are ciates.ca/)

Calendar 10 CANADA R EVENUE AGENCY BULLET INS AND GUIDELINES FOR ART IST S http://w ww.cra-arc.gc.ca

IT75R4: Scholarships, Bursaries, Prizes and Research IT407R4: Disposition of Cultural Property to Grants and Financial Assistance Designated Canadian Institutions

IT110R3: Gifts and Official Donation Receipts IT504R2: Visual Artists and Writers

IT120R6: Principle Residence IT514: Work Space in Home Expenses

IT257R: Canada Council Grants IT521R: Motor Vehicle Expenses Claimed by Self- Employed Individuals IT273: Government Assistance - General Comments So urce: “Preparing Your Tax Return,” CARFAC Advisory Note. IT357: Expenses of Training Available from your local affiliate.

P ROP OS ED TAX CREDIT FOR COP YRIGHT IN COM E T HE CCA’S RECOM M EN DAT ION S FOR REM OVING T HE FEDERAL TA X ON CREAT IVIT Y IN CAN ADA

In 1995, the government of Quebec made it possible for nationally lauded policy has had favourable results on artists to have a tax exemption for their copyright royalties. Ireland’s economy and on their creative output as a whole. This is an important precedent that CARFAC would like to The “Artists’ Tax Exemption Scheme” was introduced by establish at the Federal level. Charles Haughey, then Finance Minister, in order to keep Ireland’s creators in the country. This has not only been In Quebec, artists benefit from an annual tax exemption of achieved, but it has also attracted foreign creators to the up to $15,000 from their copyright revenue (licensing, exhi- country. After much debate, Ireland capped this exception in bition fees, reproduction fees, reprography fees and public 2006 at the first €250,000 earned, though still far greater loan fees), if they are the primary copyright holder. This than the $15,000 cap in Quebec. The Irish Arts Council’s deduction is reduced if revenues from this source exceed 2005 report, Testim onials on the Artists’ Tax Exemption $15,000. Schem e, describes that for artists, the Scheme “represents the difference between taking on a second job and being The following chart from RAAV’s website summarizes this able to concentrate entirely on their art form and on creating scenario: output of an exceptionally high standard. It also helps to Amount Declared Quebec Exemption remove the particular challenges associated with an income which can be at complete variance from one year to the next, $0 – $15,000 100% of copyright revenues even for the most commercially successful artist. […] It is also $15,001 - $30,000 $15,000 of considerable pride to the artists that their contribution to Ireland is recognised and acknowledged by policy makers.” $30,001 - $59,999 Rate diminishes progressively $60,000 and up $0 The CCA also included such a recommendation as the first item listed in their 2008 Federal Pre-Budget Consultations, Several attempts have been made to solicit the federal gov- “A creative Canadian Economy: Taxation and Beyond.” A ernment of Canada with this idea, and all, so far, to no avail. recommendation for “a minimum $30 K exemption on rev- David Stewart-Patterson, of the Canadian Council of Chief enue deriving from copyright and residual payments and Executives (CCCE) made a presentation at the annual policy complete tax exemption to grants to individual artists and conference of the Canadian Conference of the Arts (CCA) in creators” was presented to the Standing Committee on March 2006, in which he called on Canada to follow the lead Finance and the Minister of Finance for inclusion in the 2008 of Ireland and abolish taxes on creative intellectual property. Federal Budget.

Ireland introduced a tax exemption on revenues from copy- The CCA has been advocating for a federal tax exemption for right, patents, and Arts Council bursaries in 1969, and is an copyright and residual payments for some time. Their pro- excellent example of how such a policy can work. This inter- posal was included in the endorsement paper From Bronze to

Calendar 11 Gold (2006), by the CCCE, where it was broadened to ideas have been tabled. CARFAC National will work with the include all forms of intellectual property. CCA and our partner, RAAV, on achieving these and other goals in 2008 and beyond. The CCA proposed that extending the Quebec model to the federal level would help improve socio-economic conditions Source s: for artists, by allowing them to gain more financial benefit from their labour. In turn, this would stimulate further inno- RAAV, « Les artistes en arts visuels et les déductions fiscales aux- vation and creativity, therefore improving Canada’s overall quelles ils ont droit », RAAV 28/04/2006, Actualité 118, www.raav.org. cultural production. In following the Quebec model, the CCA recommended the exemption for such revenue should be CARFAC Advisory Note, “Preparing Your Tax Return” (1993). This $30,000, but at a minimum. can be accessed by contacting CARFAC National, or your local affiliate. In their 2006 proposal, the CCA acknowledged the compli- cation of the tax treatment of grants to individuals in the arts CCA, 2008 Federal Pre-Budget Consultations, “A creative and culture sector, including “the complex and elaborate sys- Canadian Economy: Taxation and Beyond,” www.ccarts.ca. tem of assessing the tax status of grants, prizes, bursaries and other forms of assistance to individuals.” As such, they CCA, 2006 Federal Pre-Budget Consultations, “A Creative New Way of Thinking,” www.ccarts.ca made a further recommendation for, “tax exeption to grants to individual artists and creators.” Creators’ Rights Alliance, cra-briefings 36, May 1, 2006.

Unfortunately, neither of these recommendations have been The Arts Council (Ireland), “Testimonials on the Artists’ Tax implemented by our current government, but at least the Exemption Scheme,” 2005, retrieved online: www.artscouncil.ie ASS OCIAT ION NEW S

CANADIAN CONFERENCE OF T HE ART S

Throughout the summer, the Secretariat of the CCA has experts in the field and recruiting internationally respected been hard at work preparing for a very busy fall season. First resource people to inject the discussions with new ideas and of all, the annual federal pre-budget submission has been best practices from across Canada and around the world. In written and sent to the Standing Committee on Finance in advance of the Symposium, the CCA will be releasing to par- preparation for our appearance in a few weeks. The focus is ticipants to the event a background paper prepared by strongly on funding issues, especially the renewal of the pro- Rachael Maxwell who completed a three month internship grams’ envelope formerly known as Tom orrow Starts Today. with the CCA this past spring. Rachael’s excellent paper offers a broad perspective on the evolution of public diplo- After intervening in the Canada Council consultation process macy around the world and in Canada, particularly over the on its 2008-2011 Strategic Plan, we were pleasantly sur- past 60 years. It will help to inspire forward-looking and con- prised by the unexpected announcement by the former structive discussions, which is the objective of the Sym- Minister of Canadian Heritage Hon. Bev Oda that $30 million posium. had been added to the budget of the Canada Council for the Arts (CAC) on a permanent basis. Then of course, the In parallel with these activities, the Secretariat of the CCA is Cabinet shuffle gave us a new Heritage Minister, Ms Josée developing a three-year strategic and financial plan in consul- Verner. The budget increase of the CAC is welcome news tation with the Board of Governors. This multi-year action and reduces somewhat the anxiety about the direction of the plan will provide the background in our search for the federal government in dealing with the arts and culture sec- resources required to fulfill the CCA’s unique mission with tor. As for the Cabinet shuffle, we have taken a look at the regards to arts and culture in Canada. tea leaves and have concluded that based on the past 18 months, it is still pretty much impossible to say what agenda If you have any questions or if you wish to identify an issue the government may have regarding arts and culture. you think warrants the attention of the CCA please let us know. The Secretariat has been planning a one-day symposium on the Role of the Arts in Public Diplomacy. This event will take Source : CCA Bulletin 32/07, “From the Desk of Alain Pineau – National Director of the CCA,” Ottawa, 26 September, 2007. Link to place in Montreal on November 22, 2007 at the Université du full text: http://www.ccarts.ca/en/advocacy/bulletins/3207.htm Québec à Montréal. CCA staff have been busy consulting

Calendar 12 N EW S FROM CARCC CANADIAN ART IST S’ REP RESENTAT ION COP YRIGHT COLLECT IVE

logo: Bill Horne

CARCC is always looking for new mem- For those of you who don’t know, Ottawa graphic designer Daniel Lohnes. bers – our numbers are our strength. reprography is the right, licensable Daniel will be working on the CARCC We encourage those of you who have under the Copyright Act, to make pho- website as well, integrating some ele- never used us to give us a try. CARCC tocopies of work that is published in ments of the poster into its design. The will represent you for all your licensing print. Access Copyright makes the Copyright Symbol wallpaper and the needs – for exhibitions in publicly fund- licences in all Canadian provinces and eye image are rather beautiful, and the ed galleries and museums; for repro- territories, except Quebec, where they motto RESPE©T will, we hope, work to ductions in books, magazines, or on are issued by Copibec. The royalties col- quench some of the passion that seems websites; and for commercial reproduc- lected are distributed in various ways. to emerge around the subject of copy- tions such as advertising or greeting Most eligible artists receive a portion of right these days. cards. We negotiate fees and other the repertoire pool, as they call it - terms of a licence, and we will review money that is paid to creators whose Janice Seline your contracts to be sure that your work is published and therefore may be Executive Director copyrights are fairly treated. We stand potentially copied. It is impossible to CARCC behind the licences we issue. If you know exactly what is copied, as copying haven’t affiliated with CARCC, check activity is only sampled. out the material on our website, www.carcc.ca, or give me a call, toll- Another aspect of this new way of free, at 866 502 2722. The affiliation working with Access Copyright is that agreement is easy to download – just affiliates who live in Quebec must mail me two signed copies. receive their royalties from Copibec. This has posed many problems for Anybody who is an affiliate of CARCC CARCC and for SODART, the visual knows that I have been busy sending artists’ copyright collective in Quebec. out requests for proof of the work Copibec has different criteria for the artists have published in print. This has payment of reprography royalties and it to do with the reprography royalty that is difficult to rationalize the fairness of we distribute to CARCC affiliates who our colleagues in Quebec receiving have been with us for two years or what is usually a smaller payment. more. Formerly, affiliates simply had to Discussion on this topic is ongoing. provide CARCC with a CV in order to receive this payment, but the rules have Many CARCC affiliates have asked why changed. CARCC has been negotiating internet publication is not included in a new agreement with Access Copy- reprography, since the internet is a right, the source of funds for reprogra- huge source of images. The answer is phy fees, and they have insisted that that the law does not yet include inter- our affiliates provide proof, a standard net use in its definition of reprography. that applies to their own affiliates, and Reform to the Copyright Act is lagging increasingly to any artist around the behind this widespread use. world who receives such a payment. Most CARCC affiliates have provided In other news, CARCC is working on a ample material proving their eligibility, new look for its published material and and for those who have not done so, its website. Last year we published a please do so as soon as possible! new poster / brochure designed by

Fo r co p y r ig h t a d m in is t r a t io n s e r v ice s f o r a r t is t s r e s id in g in Qu e b e c: Ca ll SODART (So c ié t é d e d r o it s d ’a u t e u r s e n a r t s vis u e ls ) toll-free 866.906.0230, visit w w w.sodart.org, or write to [email protected].

Calendar 13 THE LAT EST FROM THE P ROVINCES

Y U K O N The Yukon has been a good place to be an artist this year. This August, CARFAC Yukon was present at the Dawson Dawson City saw the official opening of its School of Visual Riverside Arts Festival, where for three days we met with Arts (SOVA) on August 12th, and more recently, the Yukon artists and the public. With the help of survey results gar- government announced an increase in funding to Yukon Arts nered from these meetings, we were able to get direct feed- and Culture in the amount of $567,500. back from Yukon artists regarding the formation of our upcoming professional development workshop series. CARFAC Yukon is working from a strong base established Meeting face-to-face with artists certainly helped us tailor this past year by Philomena Carroll. Her hard work has made these workshops to the needs of our northern artists. This it possible for us to be part of some major arts review and series of workshops will take place this fall and winter, and policy working groups. CARFAC Yukon was a participant at will be held in partnership with other arts organizations, the Visual Art Review that has been ongoing over the last including Arts Underground. year, where we were able to advocate for our members, and artists in our territory. Mario Villeneuve Yukon Representative

B R I T I S H C O L U M B I A This year CARFAC BC has been part of a collective lobbying effort along with other arts organizations, including the Alliance for Arts and Culture, Artists Legal Outreach (ALO), Pacific Artist-Run Centres (PARC), and Arts Future, to push the provincial government to provide the BC Arts Council with more funding. CARFAC BC, and the various other organizations, all benefited from the feeling of community that this effort created.

On the office front, our updated Gallery Survey is ready for data-entry and we hope to have it up on our website (www.carfacbc.org) by the end of the year. Initiated by Murray Bush in 1997, this is a list of galleries in BC post- ed on our website that details the artwork galleries are Ward Sche ll (CARFAC SASK Re presentative ) and Skai interested in, their selection processes, exhibition terms, Fo wle r (CARFAC BC Re presentative ) at the CARFAC and their contact information. Pauline Hadfield, our art National AGM and Co nfe rence, 23 June 2007. student from Simon Fraser University, worked on updating Photo: Katy McIntyre the Survey as her final project.

We held our AGM on October 14th at the Alliance for Arts CARFAC BC itself is in good condition, as we have nearly and Culture, which resulted in new board members join- 300 members and we are doing fairly well financially. ing the organization, including Joanne Thomson, Vivienne Pearson, Diana Zoë Coop, Afuwa Granger, Bernadine Fox, Skai Fow ler Graham Scholes and Zoë Pelled, and an ever-increasing British Columbia Representative membership coming from outside of Vancouver. We continue to search for funds to organize professional workshops.

THE M EM BER P ROFILE is a short section that w ill appear in future issues of Calendar, w hich w ill profile a member of the CARFAC community. If you are interested in being interview ed, please contact us (1.866.344.6161, or [email protected]) and provide your name and e-mail address or phone number w here w e can contact you.

Calendar 14 A L B E R T A I am pleased to report that there is a lot of renewed ener- and to discuss the possibility of a partnership. All in atten- gy for CARFAC in Alberta these days. We have 42 members dance were enthusiastic, and in July, Patrick Close from there, and had a lively affiliate from 2002 to 2005. In CARFAC Saskatchewan met with the VAAA board to dis- January, a presentation was made to students in cuss the benefits and logistics of becoming an affiliate. At Lethbridge, and the Alberta College of Art + Design the beginning of November, I attended the VAAA’s AGM, (ACAD) students are similarly interested in getting involved where I gave a presentation to their members about CAR- with CARFAC. Throughout the summer, the National office FAC, and also met with many of the members we share in has implemented a membership campaign geared towards common. Members of each organization will be contacted attractracting new and expired members, and to solicit in the coming months about the potential union between interest from artists to work with CARFAC in starting an the two organizations. affiliate. We have had a wonderful response of interest so far, as well as an increase in membership. It’s exciting to see interest and enthusiasm from our artists in Alberta, and I look forward to developing further rela- This year, we also revived old connections with the Visual tionships in the new year! Arts Alberta Association (VAAA), and have been discussing the possibility of making them a CARFAC affiliate. In June, April Britski we invited their President, Margaret Witschl, and Executive Executive Director Director Allison Argy-Burgess to attend our National AGM CARFAC National

S A S K A T C H E W A N 2007 has proved another busy year for the offices of CARFAC cussion in March brought together five of Regina’s contempo- SASK, including ongoing excellent programming and work- rary art dealers to talk about their business, and provided an shops, and we are well into the development of our program- excellent networking opportunity for artists and art ming for 2008. dealers.

After twenty years of commis- In early September, CAR- sions, reports, advisory panels, FAC SASK invited the studies, lobbying and negotia- Executive Director of the tions, the Saskatchewan Status Art Gallery of Nova of the Artist bill 68 made it to its Scotia, Jeffery Spalding, second reading in the Legislature, to Saskatchewan to lead but failed to make it to a vote a critical discussion on before the Legislative Session issues in the arts sur- came to an end in May. We are rounding galleries and all hopeful that the importance artists and the challenges of Status will be recognized and they face. Mr. Spalding brought back for a vote after the also conducted studio vis- election call and the new its with several CARFAC Government is formed. members during his stay, and attended an opening CARFAC SASK continues to sell at the MacKenzie Art Ed Pas (CARFACSASK board me mber) and KC Adams and distribute the 8th edition of (Manito ba visual artist) participate in the CARFAC-RCA panel Gallery in Regina on the the Visual Artists Handbook, discussion group, Winnipeg , 23 June , 2007. works of Ronald Bloore. printed earlier this year. The book Photo: Catherine Sinclair contains, among other things, The 2006-2007 Mentor- comprehensive information on ship Program came to a public and commercial art galleries in Saskatchewan, offers successful conclusion in June, and we now have eight new men- information on Artist Residencies and Retreats and gives valu- tors and mentees working together for the 2007-2008 session. able information on sources of funding and the business of art. CARFAC SASK is looking forward to another busy, successfull This past year, 315 people attended thirteen Professional year here in Saskatchewan. Development workshops in six communities around Saskatchewan. The workshops ranged from the ”Business of Ward Schell Art,“ to ”Engaging with the Contemporary Art Market,“ and Saskatchew an Representative even ”Crate Building.“ Our ”Commercial Context“ panel dis-

Calendar 15 M A N I T O B A CARFAC Manitoba has been buzzing with activity over the renew existing members and sign on new ones. last few months. Our website is newly revamped; we have received a grant from Manitoba Culture, Heritage and We received funding from the Manitoba Arts Council to pro- Tourism and Sport to produce an online magazine version of duce free workshops for our members. Lois Hogg organized Carnet; and we have filled our vacant chair position on the two workshops over the summer; one on water-based oil board. paints with Tom Aldrich, and another on using Tyvek in mix- media works with Leona Brown. We will hold a third in At the last board meeting we elected Carol Fournier-Dicks to November on the topic of computer imaging, run by Richard be the chair of the CARFAC Manitoba board. This is a short- Chamberlain. Now that we have a new website, we will be term position until our AGM in December. Sadly, Bill better able to inform our members about our workshops. Lobchuck, our treasurer, has decided to leave our board after several years of service. CARFAC Manitoba is pleased to launch our newly revamped website (www.carfac.mb.ca)! Thanks to Stephen McIntosh, CARFAC Manitoba memberships all renew at the same time our technical support person responsible for the updates, each year, and letters were sent out to our 129 members for many CARFAC Manitoba resources are now available to the end of September, along with several bulletins about members online. We are now able to post our monthly bul- CARFAC’s programming and membership benefits. letin, current news, and more, which will help keep our mail- ing and printing costs down. In November, we will be adding We held our second annual “Give a Shirt About Art” mem- a link to the new online version of our magazine, Carnet. bership drive / fundraiser on October 12th. The event was There are still some kinks to work out, but we are certainly held at the newest gallery in Winnipeg, “Cre8ery,” in the headed in the right direction. Exchange District. The fundraiser was an art sale, shirt auc- tion, and social event. We had live entertainment and an Dan Saidman information booth about CARFAC, where we were able to Manitoba Representative

O N T A R I O During the summer months, CARFAC Ontario staff have been busy with new initiatives and making improvements to our current services. We continue to publish resources for artists to manage the practical aspects of their art careers, most recently including The Healthy Artist Guide To A Less Toxic Studio, and the soon-to-be released Visual Artists’ Guide to Estate Planning. These latest publications will be available in French and English, and will compliment Artists’ Contracts and Inform ation for Artists. Our fifth publication in the works is The 2008 Artists’ Day Planner, which will be released at the end of the year. This day planner will provide artists with a professional resource that lists funding and submission deadlines in a handy weekly calen- Sara Tilley (VANLDirector o f Co mmunicatio ns) and dar. Enrique Asto rg a (Ontario Represe ntative) at the CARFAC National AGM and Confere nce . Another improvement to our services was the introduction Photo: Katy McIntyre of highly-needed insurance resources for artists. CARFAC Ontario partnered with Ingle International to provide a office from Tuesday to Thursday. Mélyssa is a York new, comprehensive insurance service for artists. Insurance University graduate with a BA in Fine Arts Cultural Studies products available include supplemental health and dental, and a minor in English. She recently completed a photo- long-term disability, life and travel insurance; financial graphic internship at the Musée Carnavalet in Paris, planning; and retirement planning. A dedicated web site France. Mélyssa is a Franco-Ontarienne, so if you need any (www.ingleinternational.com/carfacontario) and toll-free help in French, do not hesitate to contact us. line (1-866-729-2355) are available in French and English to serve our members with their insurance needs. On September 15th and 16th, CARFAC Ontario held its AGM and Conference in Kingston, ON. The topic for this Mélyssa Burke is a new face recently added to our staff as year’s conference was Accomm odating Ontario’s Artists. our Administrative Assistant. She will be working in the The event was appropriately held at the Artel, a new venue

Calendar 16 that provides a live/work space for artists and functions as After a successful AGM, our last Health and Safety work- an exhibition space and music venue. The event was well shop of the year was held in Thunder Bay on September attended by artists from the Kingston, Ottawa, Windsor and 22nd, and our popular business courses for artists were Toronto areas. Presenters included Tim Jones (Executive held in October and November. For more details on our Director of Artscape), Robin Etherington (Manager, workshops, please visit our website at www.carfacon- Culture and Heritage Division, City of Kingston) and tario.ca. Jeremy Freiburger (Executive Director, Imperial Cotton Centre for the Arts). Artists Gjennifer Snider and Rebecca Adriana Alarcón Soudant provided their experiences as tenants of the Artel. Communications Coordinator Jane Thelwell, a ceramicist working out of NGB Studios in CARFAC Ontario Kingston, also spoke to the audience about her experience working in an old grocers’ complex now converted to artists’ studio space. Q U E B E C - R A A V RAAV has been actively working throughout the spring and summer. We have mainly concentrated on preparing a mediation brief in direct collaboration with CARFAC National, and on a recent tour of numerous regions of Quebec. Also, several new members were elected to our Board of Directors during our AGM.

In light of our partnership with CARFAC National, and by virtue of our accreditation by the Canadian Artists and Producers Professional Relations Tribunal, RAAV was invited to participate in a mediation process with CAMDO and the Participants in RAAV’s to ur o f Quebec. CMA. Despite being unable to engage directly in formal Photo: © RAAV 2007 negotiations with associations of professional artists, these organizations that represent presentation and distribution their needs. This communication exercise with artists from all institutions have, nevertheless, agreed to work with us in this across Quebec proved to be very positive and we hope to mediation process without agreeing to be legally bound by repeat it in the future. the eventual results. RAAV and CARFAC are hoping that this process will result in important and productive advances. While most board members retained their positions, thus maintaining the continuity of our activities, five new mem- Over the course of the spring, the Director and members of bers did take up positions. Yves Louis-Seize did not renew his RAAV’s Board of Directors completed a tour of a dozen cities term, and so RAAV elected a new President, Ms. Lise across Quebec. The goal of this tour was to make our organ- Létourneau ization more widely known across the province, and to give presentations on our main projects. The artists we met in the Christian Bédard various communities were asked to give us their opinions on RAAV Director RAAV’s activities, as well as to make further suggestions as to

M A R I T I M E S CARFAC Maritimes is percolating. All summer our Board notices, and is continuing on to create a gallery database. has been engaged in an e-meeting that won't stop! We're This has freed up our president, Sarah Petite, to concen- talking marketing, websites, increasing memberships - trate on leadership and some of the bigger projects. most of it is still under wraps, but we see it surfacing soon with some exciting results. As ever, our monthly newsletters go out over the wires and through the post, and many queries and requests come We would like to thank the New Brunswick Department of across the president's screen. CARFAC Maritimes is fortu- Wellness, Culture and Sport for their generous grant nate that 95% of its members are online, but neither do towards our operational needs, through which we have we neglect the unconnected! been able to hire an administrative assistant, Jennifer Machum, of Dieppe, New Brunswick. Jennifer has built our Our Annual General Meeting was held in mid-October, in membership database, has been sending out renewal Sackville, New Brunswick at the Struts artist-run centre.

Calendar 17 The event started with a sociable lunch, and included a tour laws. This document will be discussed, tweaked and sculpt- of Struts and the Faucet Media Centre. Sackville is also the ed throughout the year, to hopefully be finally ratified at home of Mount Allison University, alma mater of many of the 2008 AGM. the region's visual artists, and was a good place for some outreach while we were passing through! Sarah Petite CARFAC Maritimes President On the AGM agenda, in keeping with our MOU obliga- tions, we will be introducing the first draft of our new by- Bruce Campbell CARFAC Maritimes Representative

N E W F O U N D L A N D A N D L A B R A D O R - V A N L Things have been hopping at the VANL-CARFAC office since the beginning of summer!

The second annual Excellence in Visual Arts Awards (EVA) evening was an outstanding success, thanks to the exceptional dedication and hard work of our EVA Awards committee, and the generous support of corporate and community partners. The Long Haul Award, recognizing a substantial contribution to the visual culture of Newfoundland and Labrador by a senior artist, was presented to Kathleen Knowling of St. John's. Michael Pittman received the Large Year Award for an exceptional year with much artistic growth. The Kippy Goins Award, so called for the small Tea held in St. John’s fo r visiting CARFAC National pieces of wood thrown on a fire to keep it going, was pre- Exe cutive Dire cto r, April Britski, in July 2007. sented to Eastern Edge Gallery as an organization whose Left to Right: Mitzi Smythe , Sylvia Bendzsa, Di Dabinett, efforts have helped to sustain and build the visual arts sector Tara Bryan, Bonnie Leyton and Kathle en Kno w ling . in the province. Photo: April Britski vides easy access to a wide range of information and servic- The VANL-CARFAC AGM was held on the heels of the EVA es, including: VANL-CARFAC's history and mandate; the EVA Awards resulting in a change in executive officers and the Awards; the Colin MacNee Fund; lending library acquisitions; addition of new board members. Tara Bryan assumed the CARFAC and CARCC information; membership forms, infor- position of Chair from outgoing Co-Chairs Margaret Ryall mation and a members-only section with access to CARFAC's and Marlene Creates. New board members Gordon Laurin advisory notes; the IAA card and Certificate of Origin infor- and Jason Holley joined members Janet Peter, Elayne Greeley, mation; and a members-only notice board of upcoming sub- Tina Dolter, Mark Prier, Craig Goudie, Mavis Penney and Ed mission calls, exhibits, residencies, etc. Owen, to provide provincial representation and a full, ener- getic board. In July, the Board of VANL-CARFAC was pleased to welcome CARFAC National’s Executive Director, April Britski to St. Our Director of Communications, Sara Tilley, had a very pro- John’s. The visit enabled members and staff to engage in a ductive summer. In addition to acquiring a substantial beneficial exchange of information and April saw first-hand increase in our funding for this year, she developed new what makes VANL-CARFAC tick. Reports indicate that work membership packages, revitalized a small lending library was well-balanced with opportunities to see St. John’s and available to members, and wrote content for, and coordinat- socialize with members. ed the development of, the much awaited VANL-CARFAC website. The site was launched in mid-September, and pro- Margaret Ryall New foundland and Labrador Representative

Are you intereste d in placing an ad for your art-related business in Calendar? Call CARFAC National to enquire about our rate s and other information: 1.866.344.6161.

Calendar 18 IN M EM ORIUM

AUDREY HURLEY (1950-2007) Newfoundland ceramic artist and VANL-CARFAC member Audrey Hurley passed away on October 4th of this year at 57 years of age. She lived in St. Philips, NL, and was a member of the Craft Council of Newfoundland and Labrador. She created organic clay sculptures, and also worked in graphics, collage and textiles. She said “In my early training in biology and anthropology, I identified and catalogued hundreds of specimens and pottery shards. I am now pleased to be gen- erating a whole new and whimsical typology of distinctive artifacts. My work is inspired by the majestic and irrepressible experience of living on the coast of Newfoundland.” She exhibited her work at the Craft Council and at the Eastern Edge Gallery. Audrey received several awards at craft shows in the United States, and in 2001 was awarded an Honourable Mention at the 2001 Newfoundland Arts and Letters Competition.

So urce s:

McGreg or Hone, Se lf-Portrait (1998), litho graph The Telegram, St-John’s, NFLD, Saturday, October 6, 2007 Printed courtesy of the Hone family and the http://www.thetelegram.com/index.cfm?oid=2152&pid=1166 University of Saskatchewan Archives Craft Council of Newfoundland and Labrador, Online Gallery, McGREGOR HONE (1920-2007) http://www.craftcouncil.nl.ca/gallery/artist.asp?mv=prev&pg=45&a rtist_id=90 Long-time CARFAC SASK member McGregor (Mac) Hone passed away in July at the age of 84. Very active in the Saskatchewan arts scene, Hone’s work was known across the country and collected and exhibited at many institutions including the National Gallery of Canada. He worked in KEN DANBY (1940-2007) watercolour, oil, sculpture and ceramics. Hone taught art at Ontario realist painter Ken Danby passed away in September the Central Collegiate in Regina from 1947 to 1979, and was while in Algonquin Park. Best known for his painting At the admired, and will be fondly remembered, by many students. Crease (1972) of a masked hockey goalie, and other sports He was also involved with the Summer School of Art at paintings, Danby also created portraits of Canadians such as Emma Lake, the Saskatchewan Teacher’s Federation and the Pierre Trudeau and images of the Canadian landscape. Superannuated Teachers of Saskatchewan. He received the Having dropped out of the Ontario College of Art and Design Lifetime Award for Excellence in the Arts from the in 1958 because of their bent towards abstract art, Danby Saskatchewan Arts Board in 1995. built his commercially-successful career from the early sixties working with Toronto gallerist Walter Moos. His paintings are So urce: CARFAC SASK Newsletter 19 (September 2007), p. 8 found in the collections of the Museum of Modern Art in New York, the National Gallery of Canada and the Art CORRECT ION: In CARFAC Calendar, vol. 10, no. 1, Institute of Chicago, among others. He was on the govern- Spring 2007, an obituary was published for the late ing board of the Canada Council from 1985 to 1991, and Quebec artist Claude Lamarche (1953-2007). The source was a trustee of the NGC from 1991 to 1995. He was a used for some information contained in the obituary member of the RCA, a recipient of the Order of Ontario and (http://pages.infiniti.net/lama2npf/quete.htm) did not per- the Order of Canada, and resided near Guelph, ON. tain to the correct Claude Lamarche, but rather to a member of RAAV named Claude Lamarche2/NPC. CARFAC So urce: “Canadian painter Ken Danby dies at 67,” CBC News, National sincerely apologizes to Claude Lamarche2/NPC, Monday, September 24, 2007, www.cbc.ca and to the family of the late Claude Lamarche, for this mis- take.

Calendar 19 CARFAC N AT IONA L M EM BERS HIP AP P LICAT ION F ORM Fo r r e s id e n t s o f A lb e r t a , Yu k o n , N W T, N u n a vu t ON LY P le a s e n o t e : Memb ership fee s list ed b elo w are fo r unaffiliat ed p ro vinces o nly. For fe e st ructure and ot he r informa- t ion abo ut CARFAC p rov incial affiliate s, v isit o ur w eb site w w w.carfac.ca. Or, contact the CARFAC office asso ciated w ith your ho me pro vince :

British Columbia (CARFAC BC): P.O. Box 2359, Vancouver, BC, V6B 3W5 [email protected] Saskatche wan (CARFAC SK): #302- 220 3rd Avenue South, Saskatoon, SK S7K 1M1 [email protected] Manito ba (CARFAC MB): #523-100 Arthur Street W., Winnipeg, MB, R3B 1H3 [email protected] Ontario (CARFAC ON): #440-401 Richmond Street, Toronto, ON, M5V 3A8 [email protected] Que be c (RAAV): #913-460, rue Sainte-Catherine Ouest, Montreal, QC, H3B 1A7 [email protected] CARFAC Maritimes (NS, NB, PEI): #732 Charlotte Street, Fredericton, NB E3B 1M5 [email protected] New fo undland/VANL: Devon House, 59 Duckworth Street, St. John’s, NF, A1C 1E6 [email protected]

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__ RA - Professional Artist Member (voting) $35.00 __ AS - Student Associate $15.00 __ RC - Professional Artist Couple (voting) $50.00 __ A1- Individual Associate $35.00 __ ST - Sustaining (voting) $250.00 __ A2 - Institutional Associate $70.00

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Please take the time to complete the membership profile below. The information is to be used for national statistical analysis to determine services, programming, and funding needs.

I am an: Emerging artist ______Mid-Career artist ______Established artist ______I practice the following discipline(s):

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