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              ,,IT-#EBE;,R           B#C
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              ,,IT-#EBE;,R           A#D
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,TOTAL EXP5SES 9CURR$ 6E>N 9COME 4#C1JJJ
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,TOTAL """""""""""""""""""""""" #BDJ "DS

,EXP5SES ALLOCA# 6P]IOD ( SELF-EMPLOY;T3
  #AFJ DIVID$ 0#BDJ MULTIPLI$ 04#C1JJJ
  EQUALS 4#B1JJJ

       ,EXP5SES ( ,EMPLOY$ ,>TI/S
    
#AC4 ,>TI/S :O >E EMPLOYEES >E N ALL[$
  6MAKE ANY DEDUC;NS 9 -PUT+ 9COME F AN
  (FICE OR EMPLOY;T O!R ?AN ^? PROVID$ 9
  SEC;N #H4 ,9 "PICUL>1 P>AGRAPH
  #H7#A77P7 PROVIDES T AN EMPLOYEE :O IS
  7A7 EMPLOY$ 9 ! YE> Z A MUSICIAN1 &
  7B7 REQUIR$1 Z A T]M (! EMPLOY;T1
    6PROVIDE A MUSICAL 9/RU;T =A P]IOD 9
    ! YE>1
                                     #AH
              ,,IT-#EBE;,R           B#D
  MAY DEDUCT ! FOLL[+ AM.TS RELAT$ 6!
  MUSICAL 9/RU;T4 ,": ! 9/RU;T IS [N$ 0!
  MUSICIAN1 CAPITAL CO/ ALL[.E 7CLASS #H
  --#BJ@3P DECL9+ BAL.E7 MAY 2 CLAIM$4
  ,9 A4I;N1 AM.TS PD 2F ! 5D (! YE> 9
  RESPECT ( T P]IOD =! MA9T5.E1 R5TAL &
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  ! MUSICIAN'S 9COME F ! EMPLOY;T4
  ,H["E1 ! TOTAL DEDUC;N =! YE> PROVID$
  "U P>AGRAPH #H7#A77P7 =! MA9T5.E1
  R5TAL1 9SUR.E1 & CAPITAL CO/ ALL[.E =!
  9/RU;T _C EXCE$ ! TAXPAY]'S 9COME =!
  YE>1 DET]M9$ PRIOR 6ANY DEDUC;N "U T
  P>AGRAPH1 F EMPLOY;T 9 : ! 3DI;NS "U
  7A7 & 7B7 ABV >E MET4 ,3SEQU5TLY1 !
  DEDUC;N "U P>AGRAPH #H7#A77P7 _C CR1TE
  OR 9CR1SE A LOSS F S* EMPLOY;T4

  ,": A MUSICIAN IS BO? SELF-EMPLOY$ &
  AN EMPLOYEE 9 ! YE>1 CAPITAL CO/
  ALL[.E =! 9/RU;T MAY 2 CLAIM$ Z A
  DEDUC;N 9 -PUT+ 9COME F BUSI;S 7IN
  SELF-EMPLOY;T7 & "U P>AGRAPH #H7#A77P7
  9 -PUT+ 9COME F EMPLOY;T4 ,9 S*    #AI
              ,,IT-#EBE;,R           C#D
  EV5T1 H["E1 ! TOTAL ( CAPITAL CO/
  ALL[.ES CLAIM$ =! YE> 9 RESPECT (!
  9/RU;T1 9 -PUT+ 9COME F BO? S\RCES1 _C
  EXCE$ #BJ@3P (! UNDEPRECIAT$ CAPITAL
  CO/ (! 9/RU;T Z ALL[$ = PROP]TY 9
  CLASS #H (! ,9COME ,TAX ,REGUL,NS4 ,!
  AM.TS ( CAPITAL CO/ ALL[.E1 MA9T5.E1
  R5TAL1 & 9SUR.E EXP5SES DEDUCTI# =!
  9/RU;T 9 -PUT+ ! MUSICIAN'S 9COME F
  EMPLOY;T >E LIMIT$ 6! POR;N ( ^?
  EXP5SES APPLICA# 6E>N+ S* 9COME Z
  ALLOCAT$ 9 ! MANN] 4CUSS$ 9 P>AGRAPH
  #AB ABV4
#AD4 ,A MUSICIAN MAY 2 SUBJECT 6!
  8*ANGE-IN-USE0 RULES "U P>AGRAPHS
  #AC7#G77A71 7B7 & 7C7 (! ,ACT 9
  RESPECT (A MUSICAL 9/RU;T4 ,AN
  APPLIC,N ( ^! RULES IS ILLU/RAT$ 9 !
  FOLL[+ EXAMPLE4 ,! T]M 8#EJ@3P RULE0
  US$ 9 ! EXAMPLE REF]S 6! LIMITS1 "U
  ,REGUL,N #AAJJ7#B71 PLAC$ ON CAPITAL
  CO/ ALL[.E 7,,CCA7 CLAIMS = ACQUISI;NS
  ( MO/ DEPRECIA# PROP]TY 9 A TAX,N YE>4
  ,"U ,REGUL,N #AAJJ7#B71 ! ,,CCA    #BJ
              ,,IT-#EBE;,R           D#D
  CLAIMS >E LIMIT$ 6! AM.T O!RWISE
  AVAILA# LESS "O-HALF (! ,,CCA
  ATTRIBUTA# 6! 8NET ACQUISI;NS0 9 !
  YE>1 DET]M9$ ON A CLASS 0CLASS BASIS4
  7,SEE ! CURR5T V].N ( ,,IT-#BHE1
  ,CAPITAL ,CO/ ,ALL[.E--,G5]AL ,-;TS1 =
  FUR!R 9=M,N ON ! 8#EJ@3P RULE074

,EXAMPLE3
  ,A MUSICIAN :O PUR*AS$ A MUSICAL
  9/RU;T & US$ X EXCLUSIVELY = P]SONAL
  PURPOSES1 *ANGES ! USE (! 9/RU;T 6E>N+
  9COME F EMPLOY;T4 ,! 9/RU;T IS ! ONLY
  PROP]TY 9 ! CLASS 7CLASS #H--#BJ@3P
  DECL9+ BAL.E71 ! ORIG9AL CO/ (! 9/RU;T
  6! MUSICIAN 0 4#B1JJJ &! FAIR M>KET
  VALUE AT ! "T (! *ANGE 9 USE IS
  4#A1JJJ4

  ,= ,,CCA PURPOSES3
  7;I7 "! IS A 8*ANGE-IN-USE0 "U
    SUBSEC;N #AC7#G7 (! ,ACT2
  7;II7 ! DEEM$ ACQUISI;N (! 9/RU;T IS
    AT A CAPITAL CO/ -PUT$ "U        #BA
              ,,IT-#EBE;,R           E#D
    P>AGRAPH #AC7#G77B7--IN ? CASE1 AT
    FAIR M>KET VALUE 7,,FMV72
  7;III7 ! ,,CCA 8#EJ@3P RULE0 "U
    ,REGUL,N #AAJJ7#B7 APPLIES4
  
  ,,CCA =! TAX,N YE> 9 : ! *ANGE 9 USE
  O3URR$3
  ,DEEM$ ,ACQUISI;N ,CO/
    7,,FMV7 """""""""""" 4#A1JJJ
  ,LESS #EJ@3P 7,REGUL,N
    #AAJJ7#B77 """"""""""" 4#EJJ
  ,,CCA AT #BJ@3P (3 4#EJJ """"""" 4#AJJ
  
  ,TAXPAY]S %D AL 2 AW>E T CAPITAL GA9S
  OR RECAPTURES ( CAPITAL CO/ ALL[.E MAY
  >ISE F A 8*ANGE 9 USE0 (! 9/RU;T & %D
  3SULT _! ,,CCRA 7#E7 TAX S]VICES (FICE
  9 ? RESPECT4

7#E7 ,CORRECT$ ON ,7,APRIL #BD1 #BJJB7'

  ,9 ! ABV EXAMPLE1 ! 9/RU;T'S DEEM$
  CAPITAL CO/ = PURPOSES ( CLAIM+ ,,CCA
  IS EQUAL 6XS ,,FMV AT ! "T         #BB
              ,,IT-#EBE;,R            #E
  (! *ANGE 9 USE 2C T ,,FMV IS LESS ?AN
  ! ORIG9AL CO/4 ,IF ! ,,FMV AT ! "T (!
  *ANGE 9 USE _H BE5 M ?AN ! ORIG9AL
  CO/1 ! DEEM$ CAPITAL CO/ = ,,CCA
  PURPOSES WD H BE5 LESS ?AN T ,,FMV,'-
  SEE ! =MULA 9 P>AGRAPH #AC7#G77B74
#AE4 ,P>AGRAPH #H7#A77Q7 ALL[S A DEDUC;N
  =A TAXPAY]'S EXP5SES PD 6E>N EMPLOY;T
  9COME F AN >TI/IC ACTIV;Y T FALLS
  96ANY (! FOLL[+ CATEGORIES 7"H9AF
  REF]R$ 6Z A 8QUALIFY+ >TI/IC
  ACTIV;Y073
  7A7 CR1T+ 7B N REPRODUC+7 PA9T+S1
    PR9TS1 ET*+S1 DRAW+S1 SCULPTURES1 OR
    SIMIL> "WS ( >T2
  7B7 -POS+ A DRAMATIC1 MUSICAL1 OR
    LIT]>Y "W2
  7C7 P]=M+ A DRAMATIC OR MUSICAL "W Z
    AN ACTOR1 D.ER1 S+]1 OR MUSICIAN2 OR
  7D7 AN >TI/IC ACTIV;Y 9 RESPECT ( : !
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    >TI/S' ASSOCI,N T IS C]TIFI$ 0!
    ,M9I/] ( ,CANADIAN ,H]ITAGE4 7#F7
                                     #BC
              ,,IT-#EBE;,R           A#E
7#F7 ,CORRECT$ ON ,7,APRILS #BD1 #BJJB7'

  ,": AN >TI/ IS1 DUR+ A TAX,N YE>1
  SELF-EMPLOY$ =A P]IOD & AN EMPLOYEE =
  ANO!R P]IOD1 ! EXP5SES : RELATE 6BO?
  P]IODS %D 2 ALLOCAT$ 9 ! MANN] 4CUSS$
  9 P>AGRAPH #AB ABV 9 ORD] 6DET]M9E !
  POR;N ( EXP5SES T 7 PD 6E>N EMPLOY;T
  9COME F QUALIFY+ >TI/IC ACTIVITIES4
#AF4 ,! EXP5SES : C 2 DEDUCT$ "U
  P>AGRAPH #H7#A77Q7 _C EXCE$ A LIMIT =
  EA* TAX,N YE>4 ,! LIMIT IS CALCULAT$
  0TAK+ ! LESS] (3
  7A7 4#A1JJJ2 &
  7B7 #BJ@3P ( .ALL ! TAXPAY]'S EMPLOY;T
    9COME =! YE>1 2F CLAIM+ ANY DEDUC;NS
    "U SEC;N #H1 F .ALL QUALIFY+ >TI/IC
    ACTIVITIES2
  
  & !N SUBTRACT+ ! AM.TS DEDUCT$ =! YE>1
  9 CALCULAT+ EMPLOY;T 9COME F ^?
  QUALIFY+ >TI/IC ACTIVITIES1 "U
  P>AGRAPH #H7#A77J7 79T]E/ OR CAPITAL
  CO/ ALL[.E = MOTOR VEHICLES OR     #BD
              ,,IT-#EBE;,R           B#E
  AIRCRAFTS7 & #H7#A77P7 7MUSICAL 9/RU;T
  CO/S74
#AG4 ,ANY EXP5SES PD 9 ! YE> 6E>N
  EMPLOY;T 9COME F QUALIFY+ >TI/IC
  ACTIVITIES T >E N DEDUCTI# =! YE> "U
  P>AGRAPH #H7#A77Q7 2C !Y EXCE$ ! LIMIT
  DESCRIB$ 9 P>AGRAPH #AF ABV1 & T >E AL
  N DEDUCTI# "U ANY O!R PROVI.N (! ,ACT1
  >E C>RI$ =W>D 6! IMMLY SUBSEQU5T YE>
  0VIRTUE ( P>AGRAPH #H7#A77Q74 ,9 !
  SUBSEQU5T YE>1 ! EXP5SES C>RI$ =W>D
  PLUS ANY NEW EXP5SES PD 9 ! YE> 76E>N
  EMPLOY;T 9COME F QUALIFY+ >TI/IC
  ACTIVITIES7 >E DEDUCTI# "U P>AGRAPH
  #H7#A77Q71 SUBJECT 6XS LIMIT Z
  CALCULAT$ = T YE>4 ,AG1 ANY UNDEDUCTI#
  AM.T WD 2 C>RI$ =W>D4
#AH4 ,! FOLL[+ EXAMPLE ILLU/RATES !
  RULES 4CUSS$ 9 P>AGRAPHS #AE 6#AG ABV3

  ,A MUSICIAN 0 EMPLOY$ 0BO? ,EMPLOY]
  ;,A & ,EMPLOY] ;,B DUR+ ! SAME TAX,N
  YE> Z A P]=M] ( MUSICAL "WS
                                     #BE
              ,,IT-#EBE;,R           C#E
  7SUBP>AGRAPH #H7#A77Q77;III774 ,!
  FOLL[+ 9=M,N RELATES 6T TAX,N YE>3

,TRANSCRIB]'S NOTE3
  7,! FOLL[+ 0 SET-UP 9 ?REE COLUMNS4
  ,COLUMN #A3 ,EMPLOY] ;,A
  ,COLUMN #B3 ,EMPLOY] ;,B
  ,COLUMN #C3 ,TOTAL7
  
,9COME RCVD 9 ! YE>
  ,EMPLOY] ;,A 4#AE1JJJ
  ,EMPLOY] ;,B 4#G1EJJ
  ,TOTAL 4#BB1EJJ
,RELAT$ EXP5SES PD 9 ! YE>3
,ADV]TIS+ & PROMO;N
  ,EMPLOY] ;,A 4#DJJ
  ,EMPLOY] ;,B 4#CJJ
  ,TOTAL 4#GJJ
,TRAVEL 99
  ,EMPLOY] ;,A 4#HJJ
  ,EMPLOY] ;,B 4#EJJ
  ,TOTAL 4#A1CJJ

                                     #BF
              ,,IT-#EBE;,R           D#E
99 ,! TAXPAY] MEETS ! REQUIRE;TS (
  P>AGRAPH #H7#A77H72 3SEQU5TLY1 !
  TRAVEL EXP5SES >E .DEDUCTI# "U T
  PROVI.N4

,TOTAL
  ,EMPLOY] ;,A 4#A1BJJ
  ,EMPLOY] ;,B 4#HJJ
  ,TOTAL 4#B1JJJ
,CAPITAL CO/ ALL[.E ON MUSICAL 9/RU;T
  DEDUCT$ "U P>AGRAPH #H7#A77P7
  ,EMPLOY] ;,A 4#BEJ
  ,EMPLOY] ;,B 4#AJJ
  ,TOTAL 4#CEJ

,! AM.T DEDUCTI# "U P>AGRAPH #H7#A77Q7
  =! CURR5T YE> IS CALCULAT$ Z FOLL[S3
,ELIGI# >TI/S' EMPLOY;T EXP5SES
  7AM.T PD = ADV]TIS+ & PROMO;N--
  SEE NOTE 2L7 """"""""""""""""""" 4#GJJ
,LIMIT "U P>AGRAPH #H7#A77Q73
,! LESS] (3
  7;I7 4#A1JJJ1 &
                                     #BG
              ,,IT-#EBE;,R           E#E
  7;II7 4#D1EJJ 7#BJ@3P (
    4#BB1EJJ72
  ,T IS1 """"""""""""""" 4#A1JJJ
  ,LESS3 CAPITAL CO/
    ALL[.E """"""""""""" 4#CEJ """ 4#FEJ
,AM.T DEDUCTI# "U
  P>AGRAPH #H7#A77Q7 =!
  YE> 7! ELIGI# EXP5SES (
  4#GJJ1 B N EXCE$+ !
  LIMIT ( 4#FEJ7 """"""""""""""""" 4#FEJ
,ELIGI# >TI/S' EMPLOY;T EXP5SES
  6BE C>RI$ =W>D 6! SUBSEQU5T
  YE> 74#GJJ ELIGI#--4#FEJ
  DEDUCTI#7 """"""""""""""""""""""" 4#EJ
,DEDUC;NS ALL[$ 9 -PUT+ ! CURR5T
  YE>'S EMPLOY;T 9COME3
  ,CAPITAL CO/ ALL[.E 7P>AGRAPH
    #H7#A77P77 """"""""""""""""""" 4#CEJ
  ,>TI/S' EMPLOY;T EXP5SES
    7P>AGRAPH #H7#A77Q77 """"""""" 4#FEJ
  ,TRAVEL EXP5SES 7P>AGRAPH
    #H7#A77H77 """"""""""""""""" 4#A1CJJ
  ,TOTAL """"""""""""""""""""""" 4#B1CJJ
                                     #BH
              ,,IT-#EBE;,R           F#E
,NOTE3
  ,S9CE ! TRAVEL EXP5SES ( 4#A1CJJ 7 PD
  6E>N EMPLOY;T 9COME F A QUALIFY+
  >TI/IC ACTIV;Y1 ! TAXPAY] CD *OOSE
  69CLUDE !M 9 ! ELIGI# >TI/S' EMPLOY;T
  EXP5SES 9/1D ( DEDUCT+ !M "U P>AGRAPH
  #H7#A77H7 7! ELIGI# >TI/S' EMPLOY;T
  EXP5SES WD "!=E 2 4#B1JJJ 9/1D (
  4#GJJ74 ,H["E1 ! AM.T DEDUCTI# "U
  P>AGRAPH #H7#A77Q7 =! YE> WD REMA9
  4#FEJ DUE 6! ABV LIMIT4 ,9 A4I;N1 !
  4#A1CJJ ( TRAVEL EXP5SES CD N 2 9CLUD$
  9 ! AM.T 6BE C>RI$ =W>D 0VIRTUE (
  P>AGRAPH #H7#A77Q71 S9CE !Y >E
  DEDUCTI# 9 ! CURR5T YE> "U P>AGRAPH
  #H7#A77H7 7EV5 ?\< N ACTU,Y DEDUCT$74
  ,3SEQU5TLY1 ! >TI/S' EMPLOY;T EXP5SES
  6BE C>RI$ =W>D
--------------------------------------#F
  WD REMA9 4#EJ 74#B1JJJ ELIGI#--4#FEJ
  DEDUCTI# "U P>AGRAPH #H7#A77Q7--
  4#A1CJJ DEDUCTI# "U P>AGRAPH
  #H7#A77H774 ,9 ^! CIRCUM/.ES1 X WD
  "!=E 2 6! TAXPAY]'S ADVANTAGE      #BI
              ,,IT-#EBE;,R           A#F
  6DEDUCT ! 4#A1CJJ "U P>AGRAPH
  #H7#A77H74
#AI4 ,=A 4CUS.N ON C]TA9 O!R EXP5SES :
  MAY 2 DEDUCT$ "U SEC;N #H 0EMPLOYEES1
  9 -PUT+ 9COME F AN (FICE OR EMPLOY;T1
  REF] 6! CURR5T V].N (! FOLL[+
  9T]PRET,N BULLET9S3
  ,,IT-#AJC ,DUES ,PD 6A ,UNION OR 6A
    ,P>;Y OR ,ADVISORY ,-MITTEE
  ,,IT-#AEH ,EMPLOYEES' ,PROFES.NAL
    ,MEMB]%IP ,DUES
  ,,IT-#CEB ,EMPLOYEE'S ,EXP5SES1
    ,9CLUD+ ,"W ,SPACE 9 ,HOME ,EXP5SES
  ,,IT-#EAH1 ,FOOD1 ,B"EAGES & ,5T]TA9;T
    ,EXP5SES
  ,,IT-#EBB1 ,VEHICLE1 ,TRAVEL & ,SALES
--------------------------------------#G
           ,BULLET9 ,REVI.NS
    
  ,P>AGRAPHS #A 6#G1 #I & #AA 6#AI H N
BE5 REVIS$ S9CE ! ISSU.E ( ,,IT-#EBE;,R
ON ,AUGU/ #AG1 #AIIE4
  ,P>AGRAPH #H 0 REVIS$ 6TAKE 963SID],N
T ! DECI.N 9 ,WIEBE ,DOOR ,S]VICES   #CJ
              ,,IT-#EBE;,R           A#G
,LTD4 V4 ,M4,N4,R4 IS ! MO/ SIGNIFICANT
PREC$5T 6BE RELI$ ^U 9 DET]M9+ ! /ATUS (
AN 9DIVIDUAL Z AN EMPLOYEE OR SELF-
EMPLOY$ P]SON4 ,7,APRIL #BD1 #BJJB7'
  ,9 P>AGRAPH #AJ1 ! FOLL[+ *ANGES 7
MADE3
  --,P>AGRAPH #AJ7G7 0 REVIS$ 6DELETE !
    ^W 8SPECIAL04 ,ANY MAKEUP OR HAIR
    /YL+ EXP5DITURES 9CURR$ 6E>N
    PROFES.NAL 9COME >E DEDUCTI# 6!
    EXT5T T !Y >E R1SONA# 9 !
    CIRCUM/.ES4 ,7,APRIL #AA1 #BJJA7'
  --,P>AGRAPH #AJ7L7 0 REVIS$ 6EXCLUDE !
    4CUS.N (! TAX TR1T;T (! CO/ (
    W>DROBE4 ,7,APRIL #AA1 #BJJA7'
  --,P>AGRAPHS #AJ7L4#A7 & 7L4#B7 7 A4$
    6D1L )! TAX TR1T;T (! CO/ ( W>DROBE1
    : 0 4CUSS$ 9 =M] P>AGRAPH #AJ7L74
    ,7,APRIL #AA1 #BJJA7'




                                     #CA