Sylvia Grace Borda | Artist Website
  • Mise en Scene
    • Mise en Scene
  • Farm Work
  • Farm Tableaux - Google Street View
  • Aerial Fields
  • Cameras and Watercolour Sunsets
    • Cameras and Watercolour Sunsets 2020
    • Cameras and Watercolour Sunsets 2017-19
    • Cameras and Watercolour Sunsets 2013-14
    • Cameras and Watercolour Sunsets 2010-12
  • Interrogations of a Camera
  • This is not a camera
  • Impressions
  • Seeing Technologies
  • Northern Ireland
    • Coming to the Table
    • Orchards
  • Kissing Project
  • Past Projects
    • Public Art Commission: Number 4 Pump Station
    • Community Engagement: Seeing Across Boundaries
    • Public Art Commission: Cuneo Camera Obscura
  • Artist Bio
    • Artist Bio
    • Teaching Practice
    • Public Speaking
    • Request a lecture
    • Purchasing Art
  • Exhibition History
    • Exhibition History
    • Reviews
  • Contact
  • News
  • Camera Histories
  • Momento Mori
  • Stereoworks
    • Two if not Three
    • Aura
    • Viewpoints
    • This is not a camera
  • re-COLLECT-ing
  • EK Modernism
    • EK Modernism series
    • Project legacies
    • Canada series
  • A Holiday in Glenrothes
  • Every Bus Stop in Surrey, BC
  • This one's for the farmer
  • Social engagement
  • Lumsden Biscuit
    • Social Enterprise
    • Edible photograph
  • What are you doing Richmond
  • Snow Cameras
  • Hunting Cameras
  • Architecture
  • Digital Art
  • Shifting Perspectives Book
  • Mise en Scene
    • Mise en Scene
  • Farm Work
  • Farm Tableaux - Google Street View
  • Aerial Fields
  • Cameras and Watercolour Sunsets
    • Cameras and Watercolour Sunsets 2020
    • Cameras and Watercolour Sunsets 2017-19
    • Cameras and Watercolour Sunsets 2013-14
    • Cameras and Watercolour Sunsets 2010-12
  • Interrogations of a Camera
  • This is not a camera
  • Impressions
  • Seeing Technologies
  • Northern Ireland
    • Coming to the Table
    • Orchards
  • Kissing Project
  • Past Projects
    • Public Art Commission: Number 4 Pump Station
    • Community Engagement: Seeing Across Boundaries
    • Public Art Commission: Cuneo Camera Obscura
  • Artist Bio
    • Artist Bio
    • Teaching Practice
    • Public Speaking
    • Request a lecture
    • Purchasing Art
  • Exhibition History
    • Exhibition History
    • Reviews
  • Contact
  • News
  • Camera Histories
  • Momento Mori
  • Stereoworks
    • Two if not Three
    • Aura
    • Viewpoints
    • This is not a camera
  • re-COLLECT-ing
  • EK Modernism
    • EK Modernism series
    • Project legacies
    • Canada series
  • A Holiday in Glenrothes
  • Every Bus Stop in Surrey, BC
  • This one's for the farmer
  • Social engagement
  • Lumsden Biscuit
    • Social Enterprise
    • Edible photograph
  • What are you doing Richmond
  • Snow Cameras
  • Hunting Cameras
  • Architecture
  • Digital Art
  • Shifting Perspectives Book
Buying and/or Renting Art 

​Did you know that supporting the arts could be fiscally advantageous?
​
The Canadian governments have recognized the importance of encouraging the visual arts and its creators by implementing tax incentives intended to promote the purchase of original Canadian artwork.
​
Buying artwork is considered an amortization expense for companies and business owners. It qualifies as a tax deduction provided the artwork was created by a Canadian artist, cost at least $200 and is exhibited in a place of business where it will be seen by clients. If the purchase meets these criteria, the taxpayer can amortize 20% of the purchase cost at the federal level and 33.3% at the provincial annually. However, in the first year of the purchase, the half-rate rule applies. Therefore, the amortization corresponds to 10% for the federal and 16.67% for the provincial.

Moreover, if the buyer is a GST registrant, he/she can recover the taxes paid at the time of purchasing the artwork by claiming input tax credits.

Renting art also has tax benefits. If the work is rented instead of being purchased, the rental expenses are deductible. If renting art work is something you're considering, you'll be interested to know that Montreal's L'Artothèque offers over 3000 original pieces for rent at affordable prices.

Take advantage of the Capital Cost Allowance (CCA) to make your business stand out while encouraging Canadian artists. For more information, read "The art of expensing: How businesses can get a tax deduction for office decor" and view Canadian Income Tax Regulations regarding buying Canadian Art.


  • Mise en Scene
    • Mise en Scene
  • Farm Work
  • Farm Tableaux - Google Street View
  • Aerial Fields
  • Cameras and Watercolour Sunsets
    • Cameras and Watercolour Sunsets 2020
    • Cameras and Watercolour Sunsets 2017-19
    • Cameras and Watercolour Sunsets 2013-14
    • Cameras and Watercolour Sunsets 2010-12
  • Interrogations of a Camera
  • This is not a camera
  • Impressions
  • Seeing Technologies
  • Northern Ireland
    • Coming to the Table
    • Orchards
  • Kissing Project
  • Past Projects
    • Public Art Commission: Number 4 Pump Station
    • Community Engagement: Seeing Across Boundaries
    • Public Art Commission: Cuneo Camera Obscura
  • Artist Bio
    • Artist Bio
    • Teaching Practice
    • Public Speaking
    • Request a lecture
    • Purchasing Art
  • Exhibition History
    • Exhibition History
    • Reviews
  • Contact
  • News
  • Camera Histories
  • Momento Mori
  • Stereoworks
    • Two if not Three
    • Aura
    • Viewpoints
    • This is not a camera
  • re-COLLECT-ing
  • EK Modernism
    • EK Modernism series
    • Project legacies
    • Canada series
  • A Holiday in Glenrothes
  • Every Bus Stop in Surrey, BC
  • This one's for the farmer
  • Social engagement
  • Lumsden Biscuit
    • Social Enterprise
    • Edible photograph
  • What are you doing Richmond
  • Snow Cameras
  • Hunting Cameras
  • Architecture
  • Digital Art
  • Shifting Perspectives Book