I recently read this article which says in Canada:
"barter transactions are only taxable when the goods or services you're giving up are of the kind generally provided by you in the course of earning income from a business or a profession carried on by you. An example would include a dentist or a plumber who agrees to fix someone's teeth or drains, respectively, in return for services or property provided by the other party.".
Does this mean that if you run a business and offer a "friends and family discount" or even an employee discount on goods and services that you provide you have to declare the total income as if the person had paid full price?