Income Tax Folio S4-F14-C1, Artists and Writers

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*Replaces IT 504-R2 which has been cancelled

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CRA Summary 2021 01 11

“This Chapter discusses the reporting of income by artists and writers from artistic and literary endeavours. Unless otherwise stated, the word artist in this Chapter refers to visual artists, and includes painters or sculptors, and performing artists such as musicians, actors, or other performers.

This Chapter includes the criteria used by the Canada Revenue Agency (CRA) to distinguish artists and writers who are employees from those who are self-employed. This distinction is important in determining the expenses that are deductible in computing income.”