Respecting whether participation in a local bartering exchange network would give rise to income, CRA stated:
Paragraph 5 of IT-490 indicates that where a person occasionally gives help to a friend or neighbour in exchange for something, the value of the goods or service received would not be taxable unless the person made a regular habit of providing such services for cash or barter. …CRA does not have general guidelines on when a taxpayer is bartering as a regular habit.