Survival at the Water’s Edge: Work from the Pier 21 Studios was an exhibition by artists who rent or who have rented studio space in Pier 21 on Halifax’s waterfront. In conjunction with the opening reception there will be a panel discussion on the issue of studio taxation. Since 1984, Halifax artists have been appealing business occupancy taxes. Still the fact that many artists have been appealing business occupancy taxes in their studios is not recognized by Nova Scotia Assessment Act, and artists are assessed as though they were businesses or manufacturers. Members of the Waterfront Art Association have felt much support throughout their attempts at appealing both business occupancy tax and commercial realty tax, and feel that it is time for an Assessment Act which is more compatible with this support. The panelists who will be discussing this issue are a representative from the Nova Scotia Department of tourism and Culture, a representative from the City of Halifax Arts Allocation representative Barbara Lounder.