The Artisan and the Excise Tax
... from the Craftsman, April, 1967.

Quality as a Value

Nass production brought a decline in the aesthetic qualities of goods
offered to the Canadian public. More well designed, high quality
products must be made available.

People of taste may escape ugliness by sheer determination to rise
above it, or by willingness to pay the price of original, handmade
items produced by artists. Though these things cost more than their
mass produced counterparts, the demand exceeds the supply, for we
have a shortage of artists and artisans in Canada.

Encourage the accelerating demand for quality by encouraging the
development of artists and designers, and everybody gains.

Mass vs. Hand Production

The maximum financial return from mass production is achieved when
fixed costs are distributed over the number of items manufactured.
Fixed unit costs of a hand operation cannot thus be reduced. Herein
lies the injustice of the Department of National Revenue's regulation
classifying artists as small manufacturers.

This constitutes effective discrimination against the artist. Of artists
recognized by the department, some have been given special ruling;
some have been forced out of business; and others become dishonest
to make a living.

Definitions

"Artist", here, means one who creates works of art, whether with
pigment, metal, enamel, wood, stone, leather, plastics, paper,
grasses, glass, clay or textiles. What distinguishes such production
is that each piece is unique as it is produced essentially by hand.
Goods so produced by an artist or under his direct supervision may
or may not be functional.