{"id":4765,"date":"2026-11-09T07:22:09","date_gmt":"2026-11-09T15:22:09","guid":{"rendered":"https:\/\/www.artsjournal.com\/worth\/?p=4765"},"modified":"2026-11-09T07:22:11","modified_gmt":"2026-11-09T15:22:11","slug":"a-not-worthwhile-canadian-initiative","status":"publish","type":"post","link":"https:\/\/www.artsjournal.com\/worth\/2026\/11\/a-not-worthwhile-canadian-initiative\/","title":{"rendered":"A Not Worthwhile Canadian Initiative"},"content":{"rendered":"\n
\"\"<\/a><\/figure>\n\n\n\n

<\/p>\n\n\n\n

In the new Canadian federal government budget, a non-refundable tax credit worth up to $45,000 of net income is proposed for artists, to be called the Canada Creative Credit<\/a>.<\/p>\n\n\n\n

Some tax policy jargon: a tax credit is not the same as a tax deduction. For a tax credit, calculate your income tax owing based on revenues minus eligible expenses. Once you have figured out that amount, subtract the credit. Non-refundable means the credit can reduce the amount you owe all the way down to zero, but no further – you can\u2019t use it to get a payment from<\/em> the government.<\/p>\n\n\n\n

\n

The budget says it will likely take the form of a non-refundable tax credit that would “provide tax recognition on up to $45,000 of annual qualifying net business income derived from original and creative artistic works.”<\/p>\n<\/blockquote>\n\n\n\n

What\u2019s wrong with this? I\u2019d say two things.<\/p>\n\n\n\n

First, an old, common-place principle of equity in taxation is that a dollar is a dollar is a dollar, regardless of how you earned it. Two people who each earned, on net, sixty thousand dollars last year, and have identical family circumstances, should pay the same amount in income tax, and it shouldn\u2019t matter if one works as a mortgage loans person in the local credit union and the other works as a furniture maker. This budget proposal would say the novelist who, after expenses, earned sixty thousand dollars last year should pay less in income tax than the credit union employee or the furniture maker. It is not fair.<\/p>\n\n\n\n

Second, suppose we said \u201cah, but there is something special about the arts to our national well-being, beyond what the artist earns in the market, and as a consequence we should subsidize the arts.\u201d This is generally expressed in pretty vague terms, but for the sake of argument let\u2019s accept it. Then the next questions are: What art in particular? Are there certain genres of art that matter more to the commonweal? Does it matter if the art is, respectfully, any good?<\/p>\n\n\n\n

But that\u2019s the question no one wants to answer any more. From \u201cculture passes\u201d that tell young people \u201cjust go buy something<\/em> creative with it\u201d, to \u201cguaranteed income for artist programs,\u201d that just say \u201cyou call yourself an artist, and that\u2019s good enough for us,\u201d the very idea of saying that the disbursement of public funds to the arts ought to involve the judgment of some group of people who know something about art, and should be selective, is long past. Any content will do, whatever. I don\u2019t see what public good that serves.<\/p>\n\n\n\n

Cross-posted at https:\/\/michaelrushton.substack.com\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

In the new Canadian federal government budget, a non-refundable tax credit worth up to $45,000 of net income is proposed for artists, to be called the Canada Creative Credit. Some tax policy jargon: a tax credit is not the same as a tax deduction. For a tax credit, calculate your income tax owing based on […]<\/p>\n","protected":false},"author":3,"featured_media":4766,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[26],"tags":[],"class_list":["post-4765","post","type-post","status-publish","format-standard","has-post-thumbnail","category-issues","entry"],"jetpack_publicize_connections":[],"jetpack_shortlink":"https:\/\/wp.me\/p3dIW5-1eR","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":2907,"url":"https:\/\/www.artsjournal.com\/worth\/2023\/07\/the-real-thing\/","url_meta":{"origin":4765,"position":0},"title":"The real thing","author":"Michael Rushton","date":"July 6, 2023","format":false,"excerpt":"For all the stages an author experiences in seeing the draft of a manuscript through edits and proofreads, nothing really matches the day you receive delivery of a box of hard copies. Details are here. The cover is a nod to the Hoosier state, who a hundred years ago or\u2026","rel":"","context":"In "issues"","block_context":{"text":"issues","link":"https:\/\/www.artsjournal.com\/worth\/category\/issues\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2023\/07\/Box-of-books.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":2780,"url":"https:\/\/www.artsjournal.com\/worth\/2022\/05\/book-diary-may-23-what-is-equity-in-the-arts-a-first-look\/","url_meta":{"origin":4765,"position":1},"title":"Book Diary – May 23 – What is Equity in the Arts? A First Look…","author":"Michael Rushton","date":"May 23, 2022","format":false,"excerpt":"There are two ways to approach equity, which I'm going to define as a fair or just set of entitlements or outcomes among people, not necessarily equal, but fair. One way is to focus on people's disposable income: what are people able to buy for themselves? How they spend their\u2026","rel":"","context":"In "issues"","block_context":{"text":"issues","link":"https:\/\/www.artsjournal.com\/worth\/category\/issues\/"},"img":{"alt_text":"some restrictions apply","src":"https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2022\/05\/food-stamp.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2022\/05\/food-stamp.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2022\/05\/food-stamp.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2022\/05\/food-stamp.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2022\/05\/food-stamp.jpg?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2022\/05\/food-stamp.jpg?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":2791,"url":"https:\/\/www.artsjournal.com\/worth\/2022\/06\/book-diary-june-7-new-working-paper-on-the-economics-of-arts-funding\/","url_meta":{"origin":4765,"position":2},"title":"Book Diary – June 7 – New Working Paper on the Economics of Arts Funding – Updated June 9 with a good question","author":"Michael Rushton","date":"June 7, 2022","format":false,"excerpt":"Still a work in progress, but a draft essay summarizing the economic approach to public funding for the arts is available here for (free) download. Public goods and externalities, there's no disputing tastes, or maybe there is, nudges, merit goods, Leonard Bast, The Children of Men, contingent valuation, and an\u2026","rel":"","context":"In "issues"","block_context":{"text":"issues","link":"https:\/\/www.artsjournal.com\/worth\/category\/issues\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2022\/06\/wonderboys.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2022\/06\/wonderboys.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2022\/06\/wonderboys.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2022\/06\/wonderboys.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2022\/06\/wonderboys.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":3641,"url":"https:\/\/www.artsjournal.com\/worth\/2024\/11\/the-fate-of-the-nea-in-the-coming-administration\/","url_meta":{"origin":4765,"position":3},"title":"The fate of the NEA in the coming administration","author":"Michael Rushton","date":"November 22, 2024","format":false,"excerpt":"On NPR this morning is a short piece pondering the fates of the NEA and NEH under the second Trump administration. It is optimistic, though given the Wall Street Journal article by Musk and Ramaswamy this morning (they obviously didn't write it - but it carries their names), which, in\u2026","rel":"","context":"In "issues"","block_context":{"text":"issues","link":"https:\/\/www.artsjournal.com\/worth\/category\/issues\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2024\/11\/image.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":3702,"url":"https:\/\/www.artsjournal.com\/worth\/2025\/02\/a-few-words-from-your-friendly-neighbourhood-canadian\/","url_meta":{"origin":4765,"position":4},"title":"A few words from your friendly neighbourhood Canadian: updated","author":"Michael Rushton","date":"February 2, 2025","format":false,"excerpt":"This is a blog about arts management and policy. But as someone who has led many students through the basics of international trade, and as your resident Canadian, I'm going to use this space for a few words on the current state of relations across the 49th parallel. As bad\u2026","rel":"","context":"In "issues"","block_context":{"text":"issues","link":"https:\/\/www.artsjournal.com\/worth\/category\/issues\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2025\/02\/image.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2025\/02\/image.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2025\/02\/image.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2025\/02\/image.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2025\/02\/image.png?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/www.artsjournal.com\/worth\/wp-content\/uploads\/2025\/02\/image.png?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":1892,"url":"https:\/\/www.artsjournal.com\/worth\/2015\/04\/big-data-and-price-discrimination-chill\/","url_meta":{"origin":4765,"position":5},"title":"Big data and price discrimination: chill","author":"Michael Rushton","date":"April 23, 2015","format":false,"excerpt":"A search on our blog host artsjournal.com re 'big data' yields a lot of hits, suggesting it is obviously something about which arts managers need to be aware of, and which citizens might have cause to fear as corporations and governments use data in hidden but nefarious ways. 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