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Page 1
1 Canadian Society for Creative Leathercraft
CANADIAN LEATHERCRAFT
Volume LVI No. 1 Autumn – 2007 0045-5121
Mississauga’s Branch Display 2007 Annual
In this Edition…
Page 2 Notes from the Editor, Notice of 2008 Exhibition,Call from Ruth Haig Page 3 Highlights from Executive Council Meetings, CSCL Jewelry Workshop Page 4 Woodstock Museum Craft Sale, Leather crafting Tips
Page 5 Ontario Crafts Council- Wish Granting – Dorothy McPherson,
Page 6 Leather Crafting - Business or Hobby? By Barry Taylor
Page 7 Molded Christmas Deer
©2007 Canadian Society for Creative Leathercraft All rights reserved. Reproduction in whole or in part without permission of the copyright holder is prohibited.
President: Lauch Harrison, 68 Tisdale St. S, Hamilton, ON L8N 2W2 – [email protected]
1st Vice-Pres.: Phyllis McHale, 3783 Cty Rd. 45 RR#1 Coboconk, ON K0M 1K0 – [email protected]
2nd Vice-Pres.: Barbara Chynoweth,701-45 Balliol St., Toronto, ON M4S 1C3 –[email protected]
Past President: Peter Grove, 313 King St East, Hamilton, ON L8N 1C1 – - [email protected]
Treasurer: Della Chynoweth, Po Box 98, Brecken ON L9W 4V9- [email protected]
Recording Secretary: Della Chynoweth, PO Box 98., Breckon, ON L0K 1B0- [email protected].
Correspondence: Darlene Fry, 1296 Seaforth Cres., RR#3 Lakefield, ON K0L 2H0 – [email protected]
Membership: Phyllis McHale, 3783 Cty Rd. 45 RR#1 Coboconk, ON K0M 1K0 – [email protected]
Editor: Madeleine Mitchell, 17 Light St., Woodstock, ON N4S 6G7 – [email protected]
Website: www.canadianleathercraft.org


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2 Notes from the Editor…
The colours of Autumn in Ontario always inspire me. This year, after a slow start due to our warmer weather, the leaves around Woodstock turned brilliant red, orange and yellow.
I especially like it when green mixes with the bright hues of the fall. I travel with my digital camera always available in the car –just in case I encounter a field of thousands of pumpkins or a Mennonite farmer in the field with a team of work horses bringing in the crop. Have you ever come upon a pond where the autumn colours are reflected in the still, cool water? Leathercraft also comes to mind in the Autumn. Meetings at the Branch as well as the Executive Council are called to order. Suddenly we’re thinking of the next project, the next challenge. Could I use the colours and designs of nature? Loreen Manuel, a longtime CSCL member and lover of nature said to me that Mother Nature never makes a mistake with colour –its quite alright to have a Blue Spruce beside a forest green Pine sitting on a field of bright green grass. If you see Loreen’s leather articles you’ll see the influence of nature –birds, oak leaves, pine cones, flowers.
CSCL is looking to having a new award for Leather Jewelry at the 2008 Annual, perhaps this autumn will provide some stimulation for necklaces, earrings, bracelets, or pins.
Norland Branch has taken on two major events for CSCL in 2008. First the Leather Biennial Exhibition will be at the Lindsay Art Gallery during April and then the 2008 Annual
Weekend will be held at the Lindsay Inn on May 2,3,4. Did I mention that 2008 is also
Norland Branch’s 30th Anniversary as a Guild Branch?!
Phyllis and her team are hard at work already. Read about these CSCL events in this issue.
Your input is always welcomed! The CSCL Newsletter will always find room for contributions of news, tips, questions –just contact me at [email protected] or write to Madeleine Mitchell, 17 Light St., Woodstock, ON N4S 6G7
Mark Your Calendars and finish your Project for the 2008 CSCL Biennial Exhibition Lindsay Art Gallery –April 5 to April 28, 2008.
Call for Entry will be mailed to members soon –have you got a project started? Awards available The Opening will be held Saturday, April 5, 2008 from 1 – 3 pm Judging will be held in mid-March Articles must be produced in the past two years, since the last Exhibition For more details contact: Phyllis McHale
Ruth Haig FCSCL called to report that…
Hamilton Branch CSCL has lost two longtime members -Audrey Gorton passed away at Elliot Lake October 28, 2007. Audrey served on the Hamilton Executive as well as the CSCL Executive Council. She held a Secretarial position and also edited this Newsletter.
Marion Bridge, recently passed away in her 90th year; she was a longtime member of the Hamilton Branch.
Thanks to Paul Kitchener for the Mississauga Branch contributions to this Newsletter!
Contributions to the Autumn Newsletter will be from Norland Branch
Deadline for submissions –February 1st, 2008
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Highlights from the
October & November Executive Council Meetings
-President Lauch Harrison provided “Participation Ribbons” to Branch Presidents to distribute to members who participated in the 2006 Annual
-Barbara Chynoweth has completed the Revised Constitution and will distribute email copies to those CSCL members. Those without email will receive mailed copies.
-Lauch has provided an outline of a proposed Belt Workshop at the Burlington Arts Centre.
-Hamilton Branch has a new member, and Peter Grove is opening his shop for Wednesday evening workshops as well as Saturday morning. Check with Peter for times and dates.
-Executive Council members are thinking about changing their meeting schedule –more discussion at upcoming meetings.
-Norland Branch is super busy planning the Biennial Exhibition and then the 2008
Annual Weekend. The Annual will have a “Red neck” Theme. Use your imagination!
CSCL presents a …
Jewelry Workshop with Peter Grove FCSCL & Paul Kitchener FCSCL
Using semiprecious stones, decorative paints, metallic paints, inlays, tooling, and stacked leather, this workshop will incorporate some jewelry designs inspired by Peter Main and other known leather workers and will springboard you to create some innovative designs that will warrant attention.
Sunday February 24, 2008, 9:00 am to 4:00 pm at The Leather Factory, 5562 Tomken Road, Mississauga, ON
The workshop will be open to non-CSCL members after January 27, 2008 Registration Fee: $40 –payable to CSCL Bring your own Lunch and all your tools Book your spot early to avoid disappointment Space is limited by the size of the room. 12 participants only Reserve your space with a phone call. RSVP, with your cheque, to Lauch Harrison at (905) 525-4092 68 Tisdale St South Hamilton ON L8N 2W2 If cancellation, is not received by February 10, 2008 you will be responsible for the costs
Call Lauch at (905) 525-4092 or Peter at (905) 527-7745 for more information.
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Woodstock Museum Craft Sale, November 3, 2007
Woodstock and Hamilton Branch members came together to participate in the Annual Christmas Craft Sale at the Woodstock Museum on Saturday, November 3, 2007. Lauch Harrison brought his Sheepskin Mitts to sell, and served as “Official Greeter”. Peter Grove sent leather covered notebooks and Journals for the sale that attracted hundreds of visitors to the mid-town Museum. Woodstock members Marion Kehoe, Nancy Durham and David and Lauren McPherson contributed to the sale. Jan Malec helped out as did Loreen Manuel and Madeleine Mitchell. Museum curator, Karen Houston was very pleased with the sale that included not only our leather craft but stained glass, knitting, weaving, denim wear, wood working and basket making.
Lauch Harrison and David McPherson at the Woodstock Museum Ssale
Leather crafting Tips… From Jean Pickering, Woodstock Branch Craft Punch Maintenance:
- Lubricate punches by punching through waxed paper a few times.
- Sharpen punches by punching through aluminum foil several times.


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ONTARIO CRAFTS COUNCIL: Wish Granting by Dorothy McPherson
The Burlington Art Centre’s August – October newsletter poses the question “What is on your wish list?” In that article George Wale, BAC Director of Programs asks what general interest courses related to the arts people would like to see offered there.
Emma Quin, General Manager OCC, invited OCC Affiliate guilds to meet at BAC on September 5 to discuss what the OCC could be doing to help them. At that meeting, David and Dorothy McPherson CSCL Directors, expressed two wishes for more public exposure for leathercraft including exhibiting opportunities and workshops to acquaint people with the practicality and beauty of leather.
Since promoting and profiling fine craft fits BAC’s mandate George stated a willingness to aid OCC Affiliate guilds such as ours. He later contacted Lauch Harrison President CSCL, and Peter Grove
Hamilton Leather Guild, to begin planning possible leather workshops. And, BAC will be offering leathercraft workshops starting with a BELT MAKING workshop by Paul Kitchener FCSCL. Although a date for this event has not been finalized, its inception began at the OCC September meeting.
Emma explained that an OCC leather exhibition is a possibility if CSCL assembles, and submits, a formal exhibition proposal for approval. So, the granting of both wishes appears to be imminent. Now all that is needed is a CSCL committee to plan, assemble, and submit such a proposal.
As a result of that September OCC meeting leathercraft stands to gain some great exposure.
Thanks, OCC!
(BURLINGTON ART CENTRE, 1333 Lakeshore Road, Burlington, ON,
EMAIL: [email protected])
Shown in the BAC Courtyard following the productive talk session are (from Left) Dorothy McPherson Director CSCL, George Wale, BAC Director of Programs, Anne King MOHAWK College Program Manager, Creative and Applied Arts Department Faculty of Continuing Education, and Emma Quin General Manager Ontario Crafts Council.

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Leather Crafting – Business or Hobby?
By Barry Taylor, Mississauga Branch
A business is defined by the Income Tax Act to include a profession, calling, trade, manufacture or undertaking of any kind whatever and includes an adventure or concern in the nature of trade. It does not include an office or employment.
A “business” may be thought of as an activity involving the purchase or production of services or goods with the intention of selling such services or goods at a profit. If you are an employee, you are not in business even though you may consider your activities to be similar to someone in business.
The distinction between income from a “business” and income from investments, employment, or other sources is very important. A person in “business” is usually allowed to claim deductions for many expenses not deductible by an employee.
You may be regularly employed or regularly engaged in business and also have some other activity which you carry on, such as leather crafting, photography, dog-raising, gambling, gardening, etc. If these activities produce income or expenses result, the question arises as to whether this income is taxable or these expenses are deductible.
If the activity is not a business, the income from it is not subject to tax and the expenses are not deductible. However, if you sell a property produced from such an activity for proceeds of more than $1,000, any gain you receive may be subject to income tax as a capital gain from a personal-use property.
A hobby may constitute a business if it is carried on partially or entirely with the intention of earning profit and there is a reasonable expectation of profits. Intention is indicated by the person’s conduct and by the nature of activity. A reasonable expectation of profits is determined by the performance of the activity over a period of years as well as the status, capacity, experience and interest of the persons involved. Some activities will never be profitable. Similarly, a person may be pursuing a hobby as a commercial enterprise but with little or no intention to earn profits from it. In such a case, the activity would not be regarded as a business. The expenses incurred would be non-deductible personal and living expenses.
The judge, in the Supreme Court Case of Walls, ruled that where an endeavour was clearly commercial in nature and had no element of personal endeavour (i.e., no hobby aspect), there is clearly a source of income and loss for income tax purposes. (In the Walls case, a storage park operation was structured so that there were bound to be losses for tax purposes. The Court clearly could not imagine — nor did the Canada Revenue Agency argue — that anyone went into the storage park business as a hobby.) Only where there is a personal element that the issue arises as to whether there is a source at all. The Canada Revenue Agency may still question whether a particular expense is reasonable in the circumstances. Presumably, although the Court did not comment on it, there are some activities such as leather crafting or gardening, etc., (as discussed above) in which a personal element is more probable, and the question of source would still arise.
All the facts must be considered to determine whether an activity is considered to be a business or a hobby. Important factors in this determination are the amount of time spent on the activity and the extent of efforts made to sell its products or services.
As the Walls case suggests, the fact that an activity does not produce profits is not conclusive. As long as the intention is to earn profits and there is a serious commercial aspect to the endeavour, there is a business. Only if there is a personal or hobby element does one examine the issue of reasonable expectation of profit as one aspect of whether there is a commercial activity.
Once you have determined that you are operating a business, you should obtain a publication from
Canada Revenue Agency called “Guide for Small Businesses” (reference #RC4070). If you are starting a new business or are operating one already this guide is for you. This guide will help you understand the different forms of taxation and it will explain how to plan for taxes, keep records, and make and report payments.
The guide also explains the different types of business structures, income tax reporting and payment, payroll deductions, electronic services, GST/HST, and how to prepare for and handle an audit.
Page 7
Molded Christmas De
YOU WILL NEED: * 4 3/4" x 5" piece of 4-5 oz. Tooling Leather
* Craft Knife, #1583 * Cova Color®, #2041 Med. Brown, White and Black 2 TO DECORATE AS ORNAMENT:
° 3/8" Bell, #2984 dinates
* Approx. 6" #5008 Suede Lace, Red or Green * Gold Bugle Beads, #1447
* Gold 3mm Beads, #1416
* Red 4mm Bead, #1450 (for Nose) e Leather Weld Glue, #2015
* Beading Needle, #1188
* Thread, #1220
STEP 1. Transfer Deer Pattern to the Tooling Leather, cut out. STEP 2. Dampen (do not soak) both sides of leather with water.
STEP 3. Wrap Deer around a pencil or pen.
STEP 4. Curl the Nose down, and pinch the Nose area to make it narrower than the rest of the head.
We
STEP 5. Roll the neck and body flaps under so the edges touch. Re-dampen, as necessary, for easier shaping.
oS STEP 7. Pull ~ antlers above head, and y ~, shape, then pull ears away
STEP 6. Curl the tail, roll from head, and shape.
the back flaps inward.
STEP 8. To form legs, fold in the direction shown, and pinch.
STEP 9. Have fun and position each Deer differently (see photo). STEP 10. When the Deer is positioned, as desired, allow to dry thoroughly, then paint and decorate.
DECORATING Paint Deer, as desired, before proceeding with decorations.
STEP 1. Cut Suede Lace to length, approx. 3 1/4" for body and 2 1/2" for neck, wrap arotind body and neck, and glue ends together.
er
STEP 2. With beading needle and thread, make a string of Bugle Beads for each side of the lace on the body and neck Knot ends of thread, and secure knot with drop of glue. STEP 3. Glue #1416 gold beads around the center of suede lace on the body and neck, as shown.
STEP 4. Glue red #1450 bead to Nose.
STEP 5. Attach bell to suede lace with needle and thread. STEP 6. To form hanger, thread 20" of thread on needle, and pull ends even. String 13 beads on doubled thread. Pull one strand of thread out between the 5th and 6th beads, and tie the ends of the thread together, to form the loop. Put a drop of glue on the knot. Attach the hanger to the suede lace on the body with the needle end.
CUTTING PATTERN
To make a doe, omit the antlers.
For a contemporary look, make several Deer and paint them metallic silver or gold.
