“In January 1987, the Committee tabled a report entitled Taxation of Artists and the Arts. Its key recommendation, which was that a definition of “professional artist” and “artistic activity” be included in the Income Tax Act, was not accepted by the government. The Committee countered in April 1988 by tabling a report entitled Review of Taxation of Artists and the Arts. Its main recommendation, that a definition of the professional status of artists be given force of law, was not accepted. Certain tax issues raised by the Sub-Committee on the Status of the Artist in its report Status of the Artist, tabled in December 1989, were favourably reviewed by the government. As a result, salaried artists may now deduct expenses incurred in carrying on their artistic activities to a maximum of $1,000, or 20% of their income from artistic activity.”

No copy of this report has yet been found … if you have access to a copy please let the SAA know and we will post it.