I-3 - Taxation Act

Section 133.5 Disposition versions

2022-06-03

133.5. An individual, other than a performing artist, shall not deduct any amount in computing the individual’s income from a business or property, in respect of an outlay or an expense made or incurred by the individual in respect of an article of clothing to be worn by the individual, except where it may reasonably be considered that the article of clothing cannot be worn by the individual otherwise than for the purpose of earning income from a business or property, or of earning income from a business or property and from another source.

For the purposes of the first paragraph, “performing artist” means an individual who is an artist within the meaning of the Act respecting the professional status of artists in the visual arts, film, the recording arts, literature, arts and crafts and the performing arts (chapter S-32.1) and who is engaged in activities as a program host or who performs in a field that is, for the purposes of that Act, any of the following fields of artistic endeavour:

(a)  the stage, including the theater, the opera, music, dance and variety entertainment;

(b)  multimedia;

(c)  the making of films;

(d)  dubbing; or

(e)  the recording of commercial advertisements.

2000, c. 39, s. 13; 2005, c. 38, s. 62; 2021, c. 18, s. 27; 2022, c. 20, s. 34.

2021-06-04

133.5. An individual, other than a performing artist, shall not deduct any amount in computing the individual’s income from a business or property, in respect of an outlay or an expense made or incurred by the individual in respect of an article of clothing to be worn by the individual, except where it may reasonably be considered that the article of clothing cannot be worn by the individual otherwise than for the purpose of earning income from a business or property, or of earning income from a business or property and from another source.

For the purposes of the first paragraph, “performing artist” means an individual who is an artist within the meaning of the Act respecting the professional status and conditions of engagement of performing, recording and film artists (chapter S-32.1) and who is engaged in activities as a program host or who performs in a field that is, for the purposes of that Act, any of the following fields of artistic endeavour:

(a)  the stage, including the theater, the opera, music, dance and variety entertainment;

(b)  multimedia;

(c)  the making of films;

(d)  dubbing; or

(e)  the recording of commercial advertisements.

2000, c. 39, s. 13; 2005, c. 38, s. 62; 2021, c. 18, s. 27.

2006-03-01

133.5. An individual, other than a performing artist, shall not deduct any amount in computing the individual’s income from a business or property, in respect of an outlay or an expense made or incurred by the individual in respect of an article of clothing to be worn by the individual, except where it may reasonably be considered that the article of clothing cannot be worn by the individual otherwise than for the purpose of earning income from a business or property, or of earning income from a business or property and from another source.

For the purposes of the first paragraph, “performing artist” means an individual engaged in activities as a program host or who performs in a creative field such as the theatre, motion pictures, music, dance, variety shows, multimedia, dubbing or advertising.

2000, c. 39, s. 13; 2005, c. 38, s. 62.