Artists’ project grants -CRA

CRA info:

“You have to include the total of your artists’ project grants that is greater than your scholarship exemption in your income for the year on line 13010 of your Income Tax and Benefit Return.

If you received an artists’ project grant, whether separately from or in addition to other scholarship income, that you used in producing a literary, dramatic, musical, or artistic work (other than a grant received for work completed as part of a business or employment), you may claim the scholarship exemption to reduce the total amount that must be included in your income as scholarship income.

The amount of exemption is the total of reasonable expenses you incurred in the year to fulfill the conditions of receiving each art production grant up to a maximum of, but not exceeding, the total amount of each grant that you received and included in calculating your income.

When determining your expenses, you cannot claim:

  • personal living expenses while at your usual place of residence
  • expenses for which you can be reimbursed
  • expenses that are otherwise deductible when you calculate your income for the year”