11 October 2013 Roundtable, 2013-0495701C6 F - Financement participatif -- summary under Nature of Income

For each $25 crowdfunding "donation", an entrepreneur offers a "reward" of $10 cash value to the "donor" (for example, a copy of an album produced at a cost of $6 each). Is the $25 taxable? CRA responded:

[T]he CRA is prima facie of the view that $25 could be business income. However, the CRA cannot make a final determination without a complete review of all the facts of this arrangement.