Can a natural person's living expenses count as 'costs' or is that profit?

Yes, reasonable living expenses count as costs, not profit. A natural person who publishes open source software and charges for technical support services to cover their costs—including reasonable living expenses—is not considered to be monetising that software on that basis alone.

This means individual open source maintainers can accept payment for support services to sustain themselves financially without automatically becoming manufacturers under the CRA. The key distinction is whether the income serves to recuperate actual costs (including fair remuneration) or whether it exceeds what's needed and becomes profit.

Similarly, donations that help cover a natural person's reasonable living expenses are considered costs, not profit. Accepting donations without the intention of making a profit is not considered a commercial activity (Recital 15).

For more on what counts as costs under the CRA, see What does 'actual costs' mean under the CRA?. For information on what constitutes profit, see What does 'make a profit' mean under the CRA?.