GALLERY VIEWSNothing is Certain but Death and TaxesBY ANN ROSENBERGannrosenberg@shaw.caIf Benjamin Franklin thought this was true in the 18th century, his aphorism might benefit fromthis 21st-century amendment. Even today, death remains the universal leveller but taxes vary enormouslyfrom property to property, city to city and from country to country.The tax assessments for commercial galleries in Vancouver are so outrageous you will think I’mmaking them up. For a premise in the South Granville Gallery Row area, the 2010 tax bills rangedfrom $45,000-$60,000. Some particulars of commercial tax assessments (unlike residential tax estimates)are available to the public and hence, most can be obtained by phoning City Hall or checkingan appropriate website. This service accommodates those who are nosy and/or seriously curiousabout renting or owning property on certain shopping streets. Further research revealed thatrenters of gallery premises are often subject to triple net leases which require tenants to be solelyresponsible for all costs relating to net real estate taxes,insurance, and maintenance in addition to the rental fee.These conditions are set forth in legally binding shortor long-term agreements made between owners andoccupiers. Whichever way you examine the situation,taxes are a fundamental costly factor.Xisa Huang (owner of the Bau-Xi Gallery since 1970)gave me an indication of other items that all galleries typicallypay for such as salaries, health and other benefits forstaff members; utilities including telephone, fax and internetconnections; security alarms; printing, advertisingand mailing costs; equipment maintenance and repairs ofmany kinds; vehicles and shipping; and brokerage,accounting and legal fees. She is amazed that despiteGallery space on Granville Street in Vancouverever-escalating costs, many local galleries are still open and that more artists than 20 years ago aremaking money with art as their full-time occupation.Andy Sylvester, Director of the Equinox Gallery, told me a few things about taxation categoriesand gallery-location restrictions. On South Granville and elsewhere in Vancouver, galleries aretaxed in the same category as retail shops that sell shoes, clothing and similar commodities which isdifferent from the way property taxes for grocers and restaurants are calculated. Furthermore(although these are slightly different issues) you can’t operate a gallery in a neighbourhood designatedas residential or in an industrial area filled with warehouses or factories unless the zoning isC3 which does allow for arts and crafts.The historically-sanctioned zone where the Equinox is situated is managed by the SouthGranville Business Improvement Association. Among other things, the Association boasts a lavishwebsite as one of its benefits and it lobbies for more equitable levels of taxation. Galleries like theEquinox are required to become members for a fee of several thousand a year. Last year the commercialtax component for Sylvester's gallery was assessed at just over $45,000. No wonder he isseeking a different future location for the Equinox Gallery.In comparison, across the border the commercial tax costs for a major gallery are considerablyless. For example, Phen Huang, proprietress of the Foster/White Gallery in Seattle's PioneerSquare, received a $20,000 assessment for 2010. With slightly less than 11,000 square feet of streetlevel space, the Foster/White is comparable in size to the Equinox Gallery. In an area somewhatakin to Vancouver's South Granville Gallery Row, a 9th Avenue gallery in Portland with over 2,000square feet was assessed less than $4,400 in annual property taxes.There are warnings about the ticking time bomb that is lurking behind the calls for makingchanges to the extreme inequities between commercial and residential tax rates. The outcome maygive home owners some sleepless nights.26 PREVIEW ■ NOVEMBER/DECEMBER/JANUARY <strong>2011</strong>/12
Voice of the Sea”, 2-D and 3-D clay;MEZZANINE GALLERY Rachael Ashe,“Transforming the Book”, multiplemedia; Jan 5-Feb 25 LEONORE PEYTONSALON Karin Vengshoel, “Expansions”,multiple media.COURTENAYComox Valley Art Gallery580 Duncan Ave ✆250-338-6211www.comoxvalleyartgallery.common-sat 10am-5pm. PUBLIC GALLERYThru <strong>Nov</strong> 5 Sarah Vipond, “A ReleasingBreath”, drawings and prints;Joel D., sculpture; <strong>Nov</strong> 10-Dec 31Marci Katz and Bill Friesen, “TheBoxing Match”, assemblage andsculpture exploring gender roles; Jan14-Mar 3 Haruko Okano, MariaWhiteman and Pamela Speight,installation, photography and drawings;ARTS & CRAFT GALLERY Thru <strong>Nov</strong>5 The Alberta Potters Association,“Wide Open”, mixed ceramics; <strong>Nov</strong>18-Dec 31 The 37th Annual CVAGChristmas Craft Fair, locally handcraftedgifts in wood, fibre, glass,ceramics, specialty foods and more.The Potters Place180B 5th St ✆250-334-4613www.thepottersplace.camon-sat 10am-5pm. Featuring thelargest selection of quality potteryand ceramic art on VancouverIsland. <strong>Nov</strong> Meg Burgess, guestartist; Dec Gordon Hutchens, guestartist.FORT LANGLEYBarbara BoldtOriginal Art Studio25340 84th Ave ✆604-888-5490www.barbaraboldt.comby appt or watch for “Open” sign atroad. In-home studio gallery of BarbaraBoldt located 5 km outside ofFort Langley. Featuring local landscapes,forest and garden scenes inoil and soft pastel and her signature“Earth/Patterns” paintings of sandstoneformations found on GalianoIsland. For directions see map onwebsite or call.The Fort Gallery9048 Glover Rd ✆604-888-7411www.fortgallery.cawed-sun 12-5pm. Thru <strong>Nov</strong> 13 BetteLaughy and Kathleen McGiveron,“Connections”, paintings and ceramics;<strong>Nov</strong> 16-Dec 4 The Art of DorisAuxier and Edith Krause, recentpaintings on canvas; Dec 7-25 SmallWonders, group show, new collectionof small paintings.GIBSONSLanding Gallery Artists’ Co-op436 Marine Dr ✆604-886-0099jheyer@telus.netdaily 10am-5pm. Opens <strong>Nov</strong> 14Chill Out, eclectic selection of paintings,pottery, fibre, glass, jewelleryand more created by members ofthis artists’ co-operative.GRAND FORKSGallery 2, Grand Forks andDistrict Art and HeritageCentre524 Central Ave ✆250-442-2211www.gallery2grandforks.catues-fri 10am-4pm sat 10am-3pm.<strong>Nov</strong> 5-Jan 28 Precaution: FlorenceDebeugny, photography; Faces OfNature: Ted Diakow, paintings;www.preview-art.com PREVIEW 27
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