I beg for kindness. I've been in a dark place for a long time.
TL;DR: Promotions at work over the years + being an individual contributor on the team has led to my 3rd (and worst) burnout at the same company over the course of about 11 years. I feel unhappy with every role change for different reasons. What can I do to accept being overwhelmed at work with the volume of work expected and stress with what I'm doing? Will I just always be unhappy no matter what?
If youre still here, this is super long, so please bear with me. It all leads to my question at the end. I have an MSW. I graduated back in 2012 and couldn't find a job since I didn't have post grad work experience. I took the first job I was interviewed for and offered - at a temp healthcare staffing company. I started in August 2012 as a Recruiter...then less than a year later, all within 2 months of each other, 3 of the 5 of the team members left. I took on more work willingly, but my role changed since I was promoted, etc. Additional duties included a phone sales kind of role which I hated, since I'm an introvert, plus I was managing people while being an individual contributor on the team with screening and hiring temps. We had a huge project May-August 2014 where I worked all the time and was on-call for the Temps I'd hired 24/7. I was burnt out by August 2014. I got an opportunity to switch roles at the same company as a Contracts administrator in August 2014. I switched and have been in the same department since, save for a brief hiatus at the end of 2021. In this role, I put together our company contract template for clients, reviewed and negotiated terms to Client agreements, etc. It was more analytical and not at all sales-y which was perfect for me. As time went on, my original Manager left, and she was replaced by the Assistant Manager at the time (who is now over me and a bunch of other people). She's still my boss to this day, and you cannot find a better boss. She's wonderful, supportive, fights for her team, she's easy to talk to, great to work for. She and I are very close. She is also my opposite - she's very extroverted, outspoken, and quick to think on her feet. She handles things being thrown on her plate with grace, although she may complain to me privately. 😉 COVID hit our company HARD - but in a good way. We grew exponentially due to helping staff soooo many nurses throughout the country. Things also changed drastically. 3 of the 4 of our executives - who I was close to and worked closely with - left, and they were replaced by baby VPs so that our executive team dynamic changed a lot. Now, the days of being able to review and negotiate contracts are gone (the goal is to sign sign sign so the salespeople can close their sales), as is the support we received at the exec level. Since COVID, we've been so much more busy, to the point that I have been overwhelmed at my job since sometime in 2020. I would regularly work 8a-9p, weekends, holidays. I would break down in tears regularly also. I crashed and burned in Oct and Nov 2021. I decided I wanted a complete career change, so I landed a job at an ABA clinic working with autistic kids and studied for and obtained an RBT certification. I resigned from my job in Contracts, although they begged me to stay. They offered me a promotion and more money, and they offered for me to take the last couple of months of the year off paid, but I was tired of always being super stressed and having no support from the execs, who we work very closely with. When I say no support, I mean nonresponsive to emails, requests for help, lack of knowledge and accountability, never being available etc. (When COVID hit all the executives were allowed to work completely remotely, and most of them moved out of state.) After I resigned, I started working at the ABA clinic, BUT - within 2 weeks I realized I hated it. I liked the kids, but the job was so monotonous and did not challenge my brain enough to keep me interested. I had to be over the top enthusiastic and extroverted with the kids which was draining to me. I also had no flexibility whatsoever- if my kid was sick, my husband had to be the one to work at home and I realized I'd never be able to get off work to attend any of her school functions, which is very important to me. I let the ABA clinic know that I was sorry, but the job was not the right fit. I also asked my old boss if I could possibly come back. She told me in confidence that the executives had a meeting and agreed they needed to be more supportive to our department and be available, so that made it more positive to go back. I'd also have occasional remote work flexibility, able to attend kid's school stuff, and I could use my brain. It just seemed like the grass was greener on that side. I was welcomed back with the promotion and pay raise offered when I'd resigned. Well...since I returned at the beginning of 2022, I've managed a team of 5. I remain an individual contributor on the team as well, so I do the same job as several others + Manager duties, tons of meetings, etc. If COVID seemed bad, how I feel now is no comparison. I need about 16 hours in each workday to get done everything I need to do in between meetings now. I have started having to work most nights from about 10pm-1am just to keep up with my day to day stuff. As a disclaimer, I don't like working outside of work hours when my kid is around. I get too focused and I'm only half focused on her, and I get grouchy due to stress. I still break down in tears regularly, but usually on the way home from work. When I walk up to the building each morning, I feel like a heavy weight settles on my chest and I have to mentally prepare myself for the crap I'm going to have to deal with that day. I work with a lot of salespeople now, and I hate being a prime factor in them closing their sale (because they promise the client they'll get a contract over to them same day). When I can sleep at night, I've started having nightmares about work, where I freak out because I forgot something and wake up panicked. There are days I just want to get up from my desk chair, walk out, and never return. I also had something personal happen in my family in December that has affected my mental health drastically. I did seek therapy for a while for it, but I just didn't have the time to spend a couple of hours in session each week or text with my therapist....it became something else I fell behind on which made things worse for me, so I terminated the relationship. I did talk to my wonderful boss about how I feel overwhelmed all the time, and she wants to keep me, so we set a plan in motion to restructure duties in our department. It's been needed for a long time anyway. We'd talked about it in 2022 but didn't follow through with it. But now, I don't know if I'll be happy JUST managing people! OH MY GOODNESS....ALL of that to say...am I just destined to be unhappy, no matter what my job is? What in the heck is wrong with me? Why do I let the work stress get to me so badly? I know everyone has stress about work, how do you not want to leave your jobs and find something different? How can I do better?

I’ve been avoiding triggers that will automatically make me start thinking of them; I still can’t listen to the same playlist I’d put on in the car when we’d be driving. I started to explore outside my usual genre, and although I can’t necessarily say I’ve ever really been a Taylor Swift fan, she does have some pretty great breakup songs and lyrics. Right now it’s I Forgot That You Existed.
I forgot that you existed It isn't love, it isn't hate It's just indifference
Would love to hear what is on everyones playlist that may be helping you on your healing journey.

So, ive almost never played a raiding nation. A viking nation. Mainly because they look really hard to play. But i really want to try. Is it true that if its too peaceful, your vassals start to dislike you? Can raids fix that? Also, do raids happen on their own if you choose automatic on army control? This happened when i played iceland. If so, that would be very helpful.
Final question, how do i run a norse asatru realm effectively?

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So if your here for an update then sorry there is none. That story is in fact fake, me and my girlfriend wanted to create a fake story to see if anyone would see it. We both had no idea anyone would see the post and actually believe it was real. However I am a dog owner and know who I can trust to watch him if necessary. Please never leave your pets or kids with people you have even the slightest of worry about because your gut will always be correct. I’m not a married man. I am in high school and just a girl who likes to be online, and to that one mother I’m truly sorry and I really appreciate everyone’s concerns. I will no longer be uploading anything fake onto this Reddit account because I know that people will actually see it and feel sorry for me. Thank you for teaching me a lesson I never even thought I’d learn from this app.

the thought of mao se tung which xi jin ping is so keen to emulate
i wouldn’t say its all rubbish, but it has the lethality of some-one who is sure he is right and will brook no compromise
“ the correct handling of contradictions among the people ”
interestingly, there is no theoretical basis for the forcible conscription of taiwan into mainland china
russia is what happens after a 35 year period of selectively killing its best people (1920 to 1955 ?)
if you read about the mongol invasions, they were horrific, but there was a rationality to their slaughter which certainly was on a scale equivalent to the holocaust and WW2 losses in general, however what is unique about the holocaust is its stupidity, how could germany ever win a war preoccupied as it was with annihilating the most productive portion of its middle class ?
the jews made a huge contribution to the stamina of germany in WW1 which hitler knew of course because he served under a jewish officer whom he respected
its always interesting to see unconnected dots, something internal politics and international "relations" have in abundance, though its encouraging to see the positive effect modern communications have had in creating a united front from the west in terms of russia and china, the war is being anticipated, it doesn’t have to occur before everyone wakes up like in WW1 and 2
noh theater , unique if you have not experienced it before and the stories give a great insight into pre-meiji japan and its off the wall level of superstition
curiously addictive
reason fails
until reason fails
what is yours only
you can see
others have trouble
handling this
the past is past
whatever opinions one has
doesn’t change it one bit
the "hunting of the snark" has similarities to farid ud-din attar’s "the conference of the birds" , so much so i am suspicious that somehow lewis carroll read it or at least knew an outline of the plot
for the snark was a simorg you see
simply stunning shots of around and above everest with the MAVIC 3 drone
the source long looked for
isn’t there
what is there ?
that’s for you to work out !
its not there in the words of others
its a private knowledge that cannot be conveyed
“ the world is wide and spacious ”
and
includes
error
a key concept of translations of historical literary and religious works is in fact they are "interpretations", often heavily biased to how the interpreter views things and with problematic philology, and maybe never can be translated accurately
taoism is actually a religion with their own temples in china, or at least historically that was the case
in the west, like zen, its really just taken as a philosophy, even more heavily nonsensicated than zen !
when looking at zen or any religion the word hagiography goes along way to understanding what you read
what you look for
is
already
in
your
own
experience
in childhood
we are packed with so much nonsense
we never live long enough to unpack it

So, ive almost never played a raiding nation. A viking nation. Mainly because they look really hard to play. But i really want to try. Is it true that if its too peaceful, your vassals start to dislike you? Can raids fix that? Also, do raids happen on their own if you choose automatic on army control? This happened when i played iceland. If so, that would be very helpful.
Final question, how do i run a norse asatru realm effectively?

I need your insight.
My biological father, who split from my mom years ago and caused so much drama between the two of them, wants to talk to me. I don't want him trying to drag me into anymore drama and nonsense and I just want to live my life without the headache that is my biological family. But I miss the good old days before every thing fell apart, so I'm very torn. I was in therapy for 6 years because of everything they did and I don't know if I'm ready to communicate with them at all. (I will spare you the traumatic details. Let's just say mom is a manipulative pick me, and dad is a narcissistic drug user who is claiming to be clean but I honestly don't believe him).
I wish they weren't my parents and I wish my family had been normal. I never wanted to cut contact but had to due to their destructive nature. They ruin people's lives and I separated myself from them as a last ditch effort to preserve my own life and succession.
How should I proceed?

Loneliness and cheeseburgers are a dangerous mix
Well hi, I’m back like I never left. After months of trying my best with numerous dating apps and failing miserable, I’m learning to never try. I’m your friendly neighborhood 30 year old. Between working a lot and being introverted. I’m a massive movie guy. Horror is my favorite genre, but I’m slowly branching out. The Simpsons is my feel good show (kudos if you’ve picked up all my references.) But on the rare occasion I’m not watching the show or some new movie. I’m getting outdoors and trying to do hike or ride my bike or do something active. I just bought a camera so I’ve been branching out in that field as well.
Even though I work in a field that everyone seems to hate dealing with, I really find my passion to be helping people. I love the feeling of giving someone a hand at the last possible second when they really need it. I’m also a huge music guy (show me your playlist, and I’ll show you mine).
I’ll attach my picture too. Don’t really care if you send yours or not. Hope to hear from you soon. And remember if you don’t like your job, you don’t strike. You go in everyday and do it really half assed. That’s the American way. https://i.imgur.com/xnDHTfq.jpeg

So, I've been writing a lot of these, and they're designed to outline the basic preoccupation of each instinct without a ton of extra fluff. The traits described are specifically chosen to outline the differences of the instinctual variants within the core type, for instance, to draw distinctions between SP 9 and SX 9. Therefore, this may not serve very well as a "VS" or "misidentification" post, as that was not the primary intention. However, I think it may come in handy for some people, the descriptions have very different feels and you can get a sense of that inherent coldness in 5 vs the warmth of 9.
As always, I'd appreciate your thoughts, particularly constructive improvement-oriented suggestions.
​
In self-preservation 5 we see a preoccupation with avarice in the survival realm: maintaining tight control of what one possesses so as not to have it squandered. Everything is kept close to the breast. This leads to an extremely private and detached individual who prefers not to invite unnecessary wastes of time and limits their interactions as comprehensively as possible. There is a great thirst for knowledge as a buffer, to minimize the chances of surprises, and to give oneself a sense of security in an environment perceived as aggressive and demanding.

• Restrained: the self-preservation five finds a great difficulty in being spontaneous outside of their ‘mentally controlled areas’, which affects their social, emotional, and personal lives. They have learned to stay in the cognitive driver's seat or else experience catastrophic depletion.
• Independent: the self-preservation five stresses their self-conception as an independent body as a way to rationalize their over-detachment, which unconsciously incurs feelings of guilt. Then, conceives and pursues aims of further self-sufficiency as a way to bypass these uncomfortable feelings.

In self-preservation 9 we see a preoccupation with harmonious congruency in the survival realm: fulfillment of basic needs in a way that makes one feel comforted, soothed. Of course, from this stems a propensity for relaxation, physical comforts such as food and sleep, and habits / routines which give a sense of peace and space. These are used to numb out an existential hollowness which all nines experience at an unconscious level, a result of their resignation and inertia.

• Reserved/Resistant: the self-preservation 9 naturally resists anything which falls outside of their comfort zone in order to maintain their peaceful and comforted existence. This gives them a more reserved demeanor, of one who never goes too far, who is careful not to jeopardize their inner and outer sanctums.
• Straightforward: the self-preservation 9 has very basic needs and simple agendas. This can make their personalities rather cut-and-dry. Their motivations tend to be rather uncomplicated and they prefer a simplistic existence with not a lot of exertion.

I grew up in a Christian household that was pretty loose about the whole thing but I was forced to go to church every Sunday, attend Sunday school, and then attend Catholic middle and high school. I sometimes have nightmares that I'm back in those places and I'm trying to get away.
I grew up being taught that I should meet a man, get married and be a good wife and mother. My own mother never taught me to be independent or to stand up for myself (taught myself honestly.)
Not to mention all the "you're gonna burn in hell" stuff that plagued my mind as a child. I used to cry at night because I thought Satan was under my bed.
I stopped it all in my teen years when I wised up to the hypocrisy and BS. Anyone else still have fleeting episodes of flashbacks or nightmares?

I got bored today and figured I'd scroll through tiktok. I never, ever go on tiktok so this was my first "real" session I guess. my FY feed was the typical stuff that I found interesting, such as water and thalassophobia (fear of water), eventually somehow the more I scrolled, the more my feed just turned into more and more sinister and horrifying things full of gore and death
it started from the "you have this phobia" videos and then moved to creepy signs, followed by weird disturbing psychological horror such as the maria face incident (just an example of the random stuff it pulled) and moved onto conspiracy theories about the earth being flat, Denver Airport, illuminati, 9/11, then straight up gore and "schizo" stuff.
every other post is some bizarre shock picture of some creature or demon saying I'm not alone and that I'm currently going to die or that I'm in a coma and nothing is real. after scrolling through random feeds of serial killer victims I went to one that seemed innocent and it was a joke of a cartoon mouse making a cat saying "under where?" and the next picture was genuine just mouse gore with a cat eating mouse guts.. the next tiktok after that was just straight up more "I know where you live and I'm in your walls" type stuff, what the hell man what the hell happened to my feed man, I'm genuinely starting to see shadows in my peripheral vision at the moment what the hell

Hello, hope you're all doing well :) I need to vent a little, I'm just really anxious Thank you for you time and I would love some advice if u feel inspired 🌻
Basically my boyfriend has lots of friends and like to go on weekends with them. We've been together since 2018 and I still dont want to go with him because I'm stressed out about food.
They are not vegan and I'm an hardcore one who refuses to eat if there's animal products on the table. My bff is vegan too but doesn't mind seeing animal products. Every time he comes back from one of those weekends, he tells me he only ate boiled potatoes and bread, while everyone else was having all sorts of meats and cheeses "delicacies"☠. He's always a bit disappointed about the lack of effort and nutrition, and reaaaally hungry when he comes back home 👀. To me, that's just not how I want to live, even for 3 days.
My bff is really sad that I never come so I agreed to come but I told him that the food situation was stressful for me. I've been meal planning all week, thinking about how to cook, store, transport, and reheat the food. He thinks I'm too much and sees all of my efforts as stupid...
To me, it's important that the food is abundant, healthy and delicious, because I'm staying 3 days with strangers in a stranger's house. It takes a lot of my energy to match their vibe, they all are childhood friends, i have nothing in common with them, for me it's not a fun & relaxing weekend and he knows that.
Since the beginning of our relationship, he knows my rule about animal products (and he had no problem forcing his parents to match my rule😂). But we dont want to force 15 people to eat vegan for 3 days (yeah I dont want them to hate me), but I also want a bit of comfort and safety and nourishment during a weekend of "walking on eggshells". But my bff doesn't get it. Every time he sees me prepare he's like "why are you doing that? It would be much simpler to go there without any preparation "... so we get frustrated with each other and fight and I'm exhausted. I dont want to go anymore. I was prepping for him too but the temptation of being petty and let him eat boiled potatoes with his friends while I would eat my vegan feast alone is there, not gonna lie. But it would make me look really bad and I would be the one suffering from this scenario so that's not an option😭.
Should I ignore him , meal prep for us, go and hope for the best or should I stay at home and relax?
Thank you ❤

So I'm in college, new and have no friends and met this guy. We immediately become close friends and openly discuss how much we care for each other, share music, talk about our emotions, hug... anyways we're dating now. We've been daying for a soon to be 8 months, and we've been a perfect lil couple.
We have a similar sense of humor, both of us have been to therapy and we communicate well, I engage with his clubs/work (he's an engineer), we make a point to make time for each other and it's all so nice. We had one shakey moment and it was before we started to really schedule "go to your house and cuddle and be lame little nerds." That was 3 months ago, but this man has made me so incredibly happy and I never thought it'd be this good with anyone
Point is, he feels too good to be true, and we both are terrified by how much we like and love each other. His mom cracked a joke about me and his brother's girlfriend being daughter in laws. They want me to go with them to their family cabin. We had a long talk about how important we are to each other, and he has told me directly that he wants to live with me one day and struggles to see what his future would look like without me in it. It makes me feel happy, but also so incredibly spooked over how much we just work. We've both had other relationships but this one in all stages has felt so incredibly different.
This all started because his mom was showing me his baby photos. We were cuddling, and since I did not want to fall asleep I asked him to tell me all the sappy shit he thinks about us. It was a lot. I know it takes 18 to 24 months to have the rose tinted glasses fade away. I know he's a workaholic, busy most of the time, and snores. I know he's the type to bottle his anger, but I also know that he'll talk to me about it before it gets bad. We've already done that. He knows I'm snarky, quicker to anger as well as a mean angry girl when I hit that point. He knows I'm forgetful, but also knows I work to overcome most of my flaws.
I love him so much. We tell each other that often and with meaning. I write poetry. He makes me little things. He knows me, and more importantly he's one of my best friends I've ever had. And that scares me.
TL;DR! My boyfriend is my best friend and the thought of him not being in my life frightens me. We're comfortable in silence, we are active in each other's work, my parents like him and it feels too good. How can I get over this?

So I notice after yesterday's Delhi murder there are multiple comments and posts on why the people around didn't do anything to help. Now some might be genuine comments but many I found trying to white wash the crime and shift the blame.
Everytime there are such henious crimes there is always an attempt to shift the blame on victim, oh she must be wrong, maybe she hit him first, what was she doing there etc. This time the incident was caught on cam so there is no scope to blame her. Now the blame has shifted to bystanders it seems.
"More shockingly about 15 people passed her while she was dying, and none of them saved her!! Those men are the most repulsive of all. What a shame... WhatsApp and Twitter Tak hi shimit hain ye community??"
Look at the above comment. In the entire scene op finds those passerby 'most repulsive' and not the criminal stabbing the victim multiple times.
Here is another comment
"Om Shanti to the sister!! I wish her brothers had been more brave so she could still be alive rn!! But sadly they always fight among themselves and have no sense of community."
The sarcastic tone here op tries to sympathise with the girl but blames the community for her death.
There are many more such comments or like a post asking what is wrong with Indian society, why are we afraid to intervene? Entire society is questioned because some people didn't intervene.
Bystander effect is not something restricted to India but seen all over the world. In cases of such heinous acts people freeze. Especially when a lethal weapon is involved a common man won't intervene. Yet somehow all these comments and posts blame passerby, the community and society but not the real criminal involved, his actions, or his community.
Do you see how smartly the narrative has been shifted from the criminal or his actions to victim community?
Then i noticed a tweet from a so called fact checker zoo bear who is known to dogwhistle and white wash crimes of terrorists and gangsters from particular community. Here he gives more credit to a dog than the people around.
"None even tried to save her. So many were casually walking as if nothing has happened, Except for the Dog behind."
This is the same guy who pushed NS in front of hungry rabid dogs. Now trying to dogwhistle and white wash a crime. You will never see him calling out the criminal or his community.
Do you see a pattern here? What are your thoughts?

I have a 13 week old Bernese - he was the biggest of the litter, and was bitey from the second I saw him at 4 weeks (and continued to be bitey when we took him home at 8 weeks).
Our puppy has broken my skin SO many times, and it’s almost constant. I’m trying to teach bite inhibition/getting him to stop the hard biting (leaving the room, saying no, ignoring him, giving him a toy, etc.).
I rescued an adult bernese before, and never had any issues. Every Bernese I’ve ever met or known has always been the sweetest, gentlest giant, and I can see my puppy wanting to be that way, but he cannot stop biting. He bites when he’s happy, he bites when he’s frustrated, he bites when we’re playing, he bites when he’s tired, and he bites when he’s not tired! I’m getting worried that I have the only aggressive bernese alive :/.
At what point does the “land shark” phase become an aggressive/reactive puppy?
Fellow BMD parents, did you experience this with your puppy?

ive been on reddit for years connecting through others questions and now I need yall help
im 30 And I have it all, beautiful wife(fit and pretty) and daughter , i make good money , we live in a nice spot with a nice car and she stays home with our daughter. for many people we have "the" lifestyle". im an entrepreneur so my schedule is flexible.
BUT...i have this feeling that this cant be my life forever...i have this weird fascination for squeezing the most out of life. i still want to have one night stands, date around, be ALONE. i love being alone. I want to learn and see the world and essentially do whatever the fuck i feel like doing. i will ALWAYS be in my daughters life and will be the best dad but truthfully something my wife and i both are aware of is the fact that she damn near forced us in to having a kid this young when had known ive never been a kid person im struggling to choose between "doing the right thing" vs " picking your happiness first".
let me add that ive been with my girl for 10 plus years. we essentially got together right after highschool so therefore i never really got to date around. trust me I love her alot and still find her super hot but this feeling doesnt go away.

I've been with my boyfriend for almost 4 years now and we've lived together for one and a half.
Recently he's made new friends in a discord server that he speaks to everyday. They play games and have a good time together. I asked if I could join them since I also have similar interests to them. My bf however says he just wants his own friends there.
He's gotten very close to this one girl and they talk daily. She has many similar interests to me and likes the same games. My bf know I've been trying to make a girl friend since most if the games and things I like are usually more male dominant and it's hard for me to find ppl I get along with. She's really nice but since I can't join any of their friend servers, so I feel blocked out of making the friendship.
I tried talking to my bf over it multiple times and all he says "am I not allowed to have my own friends?" And everytime I say no ofc you can have your own friends, I'm just sad. He doesn't acknowledge how I feel and just gets upset that I want to befriend them.
I don't understand why he's so defensive of me being there. I asked for a compromise of me just joining their bot server where they don't talk often, but he said that it's only for very close friends so I can't join that either.
I'm just sad I can't meet any of his online friends that are there. I have major fomo on their big group game nights.
I want to clarify I do not think my bf is cheating. I know he would never lock me out to hide something like that. I also want to state him and this girl are 100% friends so please don't assume anything bad because that's not the case. This is just about me wanting to meet his friends and not being allowed to
Yes I do my own things yes I have my own friend group (but he's in the server just doesn't talk he does read it tho) Yes I'm trying to make friends in other ways.
Tldr: bf made new friend group that he wants to keep to himself but I want to join because I have similar interests and it makes me sad

This post outlines my research regarding whether my participation in the Amazon Vine Program (where one receives free product in exchange for reviews) might be subject to Canadian income tax. I joined the Amazon Vine Program in May 2023. I'm posting this so that other people don't have to start their research from scratch like I did.
Research Sources

• ITA 9(1) – “Subject to this Part, a taxpayer’s income for a taxation year from a business or property is the taxpayer’s profit from that business or property for the year.”
• ITA 248(1) – “business includes a profession, calling, trade, manufacture or undertaking of any kind whatever and, except for the purposes of paragraph 18(2)(c), section 54.2, subsection 95(1) and paragraph 110.6(14)(f), an adventure or concern in the nature of trade but does not include an office or employment”
• Moldowan v. The Queen, 1997 1 SCR 480
  • “…it is now accepted that in order to have a "source of income" the taxpayer must have a profit or a reasonable expectation of profit. Source of income, thus, is an equivalent term to business…”
  • “In my view, whether a taxpayer has a reasonable expectation of profit is an objective determination to be made from all of the facts. The following criteria should be con­sidered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. The list is not intended to be exhaustive.”
• Stewart v. Canada, 2002 SCC 46
  • “The “reasonable expectation of profit” test should not be accepted as the test to determine whether a taxpayer’s activities constitute a source of income for the purposes of s. 9 of the Income Tax Act.”
  • “The following two‑stage approach should be employed to determine whether a taxpayer’s activities constitute a source of business or property income:
    • (i) Is the taxpayer’s activity undertaken in pursuit of profit, or is it a personal endeavour?
    • (ii) If it is not a personal endeavour, is the source of the income a business or property?”
  • “Where the nature of an activity is clearly commercial, the taxpayer’s pursuit of profit is established. There is no need to take the inquiry any further by analysing the taxpayer’s business decisions.”
  • “However, where the nature of a taxpayer’s venture contains elements which suggest that it could be considered a hobby or other personal pursuit, the venture will be considered a source of income only if it is undertaken in a sufficiently commercial manner. In order for an activity to be classified as commercial in nature, the taxpayer must have the subjective intention to profit and there must be evidence of businesslike behaviour which supports that intention. Reasonable expectation of profit is no more than a single factor, among others, to be considered at this stage.”
• 30 May 2012 Ministerial Correspondence 2012-0442371M4
  • From Martin v. The Queen 2003 TCC 155:
    • “The existence of a personal element must be put in perspective. There is frequently a personal element in the carrying on of a commercial enterprise in the sense that the person derives great personal satisfaction from the activity. This does not make the activity any the less a business… It is only where the personal element so overshadows any element of commerciality as to substantially displace it that one may conclude that the activity is merely a hobby and is not a business at all.”
    • “The appellant’s activity here has the necessary ingredients of commerciality to make it a business - the commitment of substantial capital, the organized and businesslike way in which records are kept and the devotion of enormous amounts of time by the appellant and his wife and, in earlier years at least, his sons as well as the intent to earn a profit.”
  • “Therefore, it is clear that if a personal endeavour or hobby is pursued in a sufficiently commercial and businesslike way, it can be considered to be a business activity, which is a source of income under the Income Tax Act.”
• CPA Article:
  • “…it is a question of fact as to whether a hobby activity generates a sufficient level of commercial activity to support a pursuit of profit and whether a taxpayer has established a clear distinction between a businesslike endeavour and a personal one.”
  • “…it is only where a personal endeavour is an activity primarily undertaken for pleasure, entertainment, or enjoyment rather than for profit, business, or commercial reasons that it may be considered merely a hobby and not a business.”
• CRA IT-490 Bulletin on Barter Transactions:
  • “The Department takes the view that barter transactions are within the purview of the Income Tax Act. Such transactions can therefore result in income…”
  • “In arm's length transactions, where an amount must be brought into income…, that amount is the price which the taxpayer would normally have charged a stranger for his services…”
  • “Where the goods or services given up cannot readily be valued but the goods or services received can, the Department will normally accept the value of the latter as being the price at which the transaction took place if the parties were dealing at arm's length.”

Analysis
Existence (or Not) of Profit & Intention to Profit

• Whether there is profit is questionable – the free product received in exchange for reviews has minimal value. These are new, untried products which are as likely to be excellent as they are to be garbage. This is why the suppliers are willing to provide free product – in return they gain honest reviews which will convince (or not) prospective buyers to purchase the product.
• It is also questionable how this would be valued. CRA’s barter bulletin indicates that the value should be the price the taxpayer would normally have charged a stranger for his services. I charge nothing for leaving reviews – it has no value to me, it’s just for fun. This would indicate that the value was zero, and therefore profit is zero. However, if the “goods received” are to be used as the value, it is also questionable as to whether the MRSP is the appropriate value for such objects, since these are objects of questionable value initially, thus needing further testing and review by Vine Voices to convince others to purchase them at that MRSP. In the U.S.A., where hobbies are taxed, and thus Vine Voices are taxed, the value assigned is not MRSP – a tax value is assigned which is less than MRSP, and for consumable objects, a $nil value is assigned. I would argue that perhaps the value is the value that the supplier gave up – the cost of the product, which depending on the cost structure and margins of the supplier, may be significantly less than MRSP. This is impossible to determine, as this information is not provided to Canadian Vine Voices – all objects are assigned a nil value on invoices. How does one even go about valuing a profit of questionable value, without such data?
• Further, true ownership of the product is not provided in Canada (differs from U.S.A., where objects transfer ownership at 6 months). The Vine Voice is limited by the Amazon Vine programs terms and conditions, which include the following:
  • “The product supplier retains all right, title and interest in a Third-Party Product until six months after the date of your review of the product, after which you may keep or destroy the Third-Party Product at your discretion, but may not transfer it.”
  • “All right, title and interest in Amazon Products will pass to you when the Amazon Product is delivered to the common carrier for delivery to you. You may keep or destroy the Amazon Product at your discretion at any time, but may not transfer it.”
• As “transfer” to another person is precluded by the agreement, there is no ability to convert the free products into cash by way of sale. One could argue this isn’t even true ownership, further muddying the waters of what the value of the product would be, given its limited uses.
• At most, “profit” could perhaps be considered to exist in a colloquial way, in that the Vine Voice “profits” (alternative definition – “benefits”) from the arrangement by being able to obtain free products that the Voice would otherwise have bought and spent money on. This is an indirect form of compensation – an expense foregone. However, this may not be the truth, as in many cases, the Voice may choose a product simply out of curiosity, rather than out of an intention to avoid some other purchase, or choose things that they never would have actually purchased, because they are “luxury” or “silly”. Here even the benefit is questionable.
• Finally, whether there is an intention to profit is also in question – given that the product may as likely be worth a 5-star rating as it could be worth a 1-star rating, the event of choosing a product to review takes on a level of gambling that is not consistent with business-like profit-gaining behaviour. I certainly have no intention of profit – every choice is a lark.
• Also, while this is taxable for Vine Voices in the U.S.A., the U.S.A. taxes hobbies (while Canada does not) and cannot be considered an equivalent tax regime, and as there are different terms and conditions of product ownership for American Vine Voices, this must be disregarded as comparable.

Sufficient Commerciality

• Court cases indicate that to be commercial (and therefore intend to profit), business-like behaviour must exist. Martin v. the Queen 2002 described the ingredients of commerciality: the commitment of capital, the organized way in which records are kept, and the devotion of time.
• My involvement in Amazon Vine does not include these factors:
  • Time involvement (on my part) is minimal. Those crazy Vine Voices who choose to pursue Gold Tier and obtain and review 100 products every 6 months likely commit significantly more resources and may in fact meet the standard of commerciality, but my occasional obtention of a product on a weekly basis is likely insufficient.
  • There is no commitment of capital on my part.
  • There is no true record-keeping. Amazon does not even produce enough information to allow for recordkeeping to result – invoices are assigned a $nil value. Canadian don't get a "tax value". The only records I keep are my usual household records – I keep a full home inventory of everything my wife and I own, for insurance purposes (we had a scare with a fire). This has nothing to do with Amazon Vine and everything to do with the fact that I’m an overly-detailed, OCD Chartered Professional Accountant on the autistic side of the spectrum. You should see my budget spreadsheets. I’m a nerd.

Personal Component

• I view Amazon Vine as a hobby. I never pursued Amazon Vine – being invited to the program was a surprise, as I’d never heard of it. I was entertained to learn that people actively try their best to get in, when I was invited on basically no real effort on my part – I just like leaving reviews, partly because I rely on reviews myself when buying items.
• I enjoy leaving reviews – I leave copious Google reviews on restaurants, locations, hotels, businesses, none of which I receive any compensation for. It’s just a fun thing to do when bored, and it feels useful, like I’m contributing something to society by being honest about the nature of existence. Certainly more useful than doom-scrolling Tik Tok, as leisure time goes.
• I view Vine much the same way – it is odd to be compensated for something that I otherwise do cheerfully for free. Getting free product is fun – sometimes its crap, sometimes its great. Either way, it’s an adventure. And that’s why I do it: I do it for the adventure.
• The quantity of activity I do on Vine is minimal. My time spent on Vine is never more than an hour or so a week. I spend more time on my other hobbies: reading, writing, cooking, baking, hiking, gardening, playing piano… It’s just another leisure past time.
• I have no intention of accelerating my participation in Vine to a business-level involvement. I have a full-time job. I am writing a book on the side. I have too many hobbies as it is. I don’t need another gig.

Conclusion
In conclusion, I would argue that there is insufficient commerciality, no intention of profit (and potentially no real profit, regardless) and a very significant personal component to my involvement with Amazon Vine. I would argue that this makes it a hobby, and not a business, and thus not subject to tax under the Income Tax Act. Individuals who engage with Amazon Vine on a more involved basis (i.e. crazy Gold Tier) may have a different result.
Should Canada Revenue Agency disagree, I leave it to them to try to value the damn income that would result, because the gods know Amazon doesn’t actually provide enough information to determine it. I wash my hands of this nonsense. I wish CRA had published guidance on this so I didn’t have to spend hours on this kind of research.
TL;DR: It can likely be argued that Amazon Vine involvement is a hobby for Canadian tax purposes, and thus not taxable (provided the Vine Voice in question isn't doing crazy business-like activity and pumping out massive amounts of reviews for Gold Tier). CRA needs to publish better guidance, because the interpretation is unclear.