Artists' Project Grants

Artists' Project Grants is sponsored by Canada Revenue Agency. Grants received for producing a literary, dramatic, musical, or artistic work are considered taxable income, with eligible expenses potentially reducing taxable income.

Income Taxes and Your Grant | Canada Council for the Arts Are you looking to… Find out what the granting programs fund Review funding profile eligibility criteria Learn about the funding application portal Discover how funding is awarded Explore available application assistance options Review deadlines and result notifications Income Taxes and Your Grant Income Taxes and Your Grant Created: February 18, 2026 Receiving a grant from the Canada Council for the Arts has different tax implications for everyone.

In Canada, Crown corporations are legally prohibited from providing individual tax-filing advice due to a combination of legislative restrictions, policy mandates and liability concerns. The Council cannot provide advice on the income tax implications of your grant. Recipients are advised to consult with a licensed tax professional to determine how the grant they receive will impact their personal or business income taxes.

It is important to note that the payment terms of a grant may also have an impact on the calculation of the taxes payable. In accordance with Canada Revenue Agency (CRA) guidance, the Canada Council for the Arts enters all grants in box 105 of the T4A slip . Box 105 is described as follows on the T4A: “Scholarships, bursaries, fellowships, artists’ project grants and prizes.

” Reporting income for artists and writers: Income Tax Folio S4-F14-C1 The Canada Revenue Agency (CRA) provides detailed information organized in tax folios. This income tax folio discusses the reporting of income by artists and writers from artistic and literary endeavours. It includes the criteria used by the CRA to distinguish artists and writers who are employees from those who are self-employed.

This distinction is important in determining the expenses that are deductible in computing income. An artist or writer may receive amounts that are neither business nor employment income. Those may be required to be included in income.

This folio also discusses the tax treatment of amounts received by an artist or writer that are to be used in the production of a literary, dramatic, musical, or artistic work (referred to in this chapter as an “art production grant”). See Income Tax Folio S4-F14-C1, Artists and Writers on the CRA website.

Scholarships, research grants and other education assistance: Income Tax Folio S1-F2-C3 The Canada Revenue Agency (CRA) provides detailed information organized in tax folios. This folio provides a general discussion of the taxation of scholarships, fellowships, bursaries, prizes, research grants, certain government financial assistance for education and training, forgivable loans and repayable awards.

It examines the differences between the types of payments and benefits described above and explains how such amounts should be treated for income tax purposes. It provides the reader with an extensive review of the applicable legislation and is intended for readers who have a general understanding of the Act. See Income Tax Folio S1-F2-C3: Scholarships, Research Grants and Other Education Assistance on the CRA website.

The Canada Revenue Agency (CRA) offers a free Liaison Officer service to small-business owners and self-employed individuals to help them understand their business tax obligations. A visit from a Liaison Officer is 100% confidential. See the Liaison Officer service on the CRA website.

Individual artists’ project grant This is a Canada Revenue Agency (CRA) webpage dedicated to giving guidance and examples specific to completing an individual artist’s project grant in their Income Tax and Benefit Return. See Artists’ project grants on the CRA website. General advice for preparing your tax return.

See Tax Tips on the CRA website. Questions and answers to popular tax-filing topics. See Questions and answers about filing your taxes on the CRA website.

Information for small businesses and the self-employed If you are incorporated, this information does not apply to you. See Small businesses and self-employed income on the CRA website.