Canada Revenue Agency
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Employed artists
You can deduct expenses you paid in 2009 to earn employment income from an artistic activity if you did any of the following:
- composed a dramatic, musical, or literary work;
- performed as an actor, dancer, singer, or musician in a dramatic or musical work;
- performed an artistic activity as a member of a professional artists' association that the Minister of Canadian Heritage has certified; or
- created a painting, print, etching, drawing, sculpture, or similar work of art. For income tax purposes, it is not an artistic activity when you reproduce these items.
These expenses include any GST and provincial sales tax, or HST, you paid. You may be able to get a rebate of the GST/HST you paid. For more information, see GST/HST Rebate.
The amount you can claim is limited to the lesser of:
a) the expenses you actually paid in 2009; and
b) the lesser of:
- $1,000; and
- 20% of your employment income from artistic activities;
minus the following amounts you deducted from your income from an artistic activity: - musical instrument expenses;
- interest for your motor vehicle; and
- capital cost allowance for your motor vehicle.
If you have expenses you cannot claim because of the 20% or $1,000 limit, you can deduct them from artistic income you earn in a future year. Also, you can deduct amounts you carry forward from previous years from your artistic income earned in 2009, as long as the total expenses are within the above noted limits for 2009.
If you earn artistic income from more than one employer, total your income and expenses before you calculate your claim. In other words, you cannot make a separate claim for each employer.
Note
As an employed artist, you can deduct expenses described in the Salaried employees page, if you meet the required conditions of an employee earning a salary. If this is the case, you can choose to deduct these expenses separately from the other expenses you paid to earn artistic income. However, choose the option that gives you the greatest deduction in 2009, since you cannot carry forward any unused expenses that you can deduct in 2009.
Example
Barbara is a salaried employee whose employment income from artistic activities was $20,000 in 2009. During 2009, she paid $950 for advertising, $1,550 for travelling, and $350 for musical instrument expenses to earn this income. Since advertising and musical instrument expenses are not listed as deductible expenses as a salaried employee in the Salaried employees page, Barbara will choose the option to deduct these expenses separately as artists’ employment expenses because it will allow a greater deduction for 2009. She meets the requirements for deducting her travelling expenses as explained in Travelling expenses, her musical instrument expenses as discussed in Musical instrument costs, and can claim her advertising expenses as an artist’s expense. Barbara calculates her artists’ employment expenses as follows:
The lesser of:
a) $950 (advertising expenses); and
b) the lesser of:
- $1,000; and
- $4,000 (20% of $20,000);
minus $350 (musical instrument expenses).
Amount b) is $1,000 - $350 = $650.
The lesser of a) and b) is $650.
Barbara calculates the amount to enter on line 229 of her return as follows:
| Travelling expenses | $ 1,550 |
| Artists' employment expenses | 650 |
| Musical instrument expenses | 350 |
| Total to enter on line 229 | $ 2,550 |
Completing your tax return
Enter the amount you can deduct on the Artists' employment expenses line (9973) of Form T777, Statement of Employment Expenses.
Enter the amount from the Total expenses line (9368) on line 229 of your return.
