After several discussions with CRA (the Canada Revenue Agency), I'm starting to finally get a grip on what I need to do this tax season with regards to my "volunteer" photography work. "Volunteer" is in quotes, as it isn't really true volunteer work.
Have you spoken to your own accountant about this? It is my experience that if you phone the tax agency and ask them how to account for situation X they will tell you how to do that... they won't often take the time to carefully review what you are doing and tell you that you are actually in situation Y. If you tell them you have a barter situation they will tell you how to account for it even though you actually don't.
The situation is as follows: Our hockey association collects a $200 volunteer cheque from the parents of each child. If the parent doesn't perform ten hours of volunteer service for the association, the cheque is cashed at the end of the season. If the parents do all of the volunteer time, the cheque is returned at the end of the season.
There are two ways to look at this. Either my total time is worth $200 to the team, or it is worth $20/hour to the team. I'm unsure which route to go.
I need to determine the value of the services I've received from the other volunteers: who each wrote the same $200 cheque I did. Either their services are worth $200, or they're worth $20/hour.
Disclaimer: I am British and what you describe may be an established thing under Canadian accounting/tax laws but my reading is that there is no "barter" and the value of services received by you from other parents is zero. You are providing a service to the league as are other parents - there is no reciprocal agreement between the parents to provide each other with products/services. The league benefits and they may have to account for that. However none of these parents are coming to your place of work and cleaning the floors or doing plumbing for you. You get zero direct benefit (from a tax point of view).