I-3 - Taxation Act

Section 421.4.1 Disposition versions

2022-06-03

421.4.1. For the purposes of this division, if a person who is a producer pays or is required to pay in a taxation year an allowance for meal expenses to a person who is an artist in relation to services rendered in the course of a business carried on by the artist, the artist is deemed to be an employee for the purpose of determining the amount that the producer may deduct, in respect of the allowance, in computing the producer’s income for the year from a business carried on by the producer, if

(a)  the allowance for meal expenses is paid or payable under a collective or individual agreement that is binding on the artist and the producer; and

(b)  the agreement referred to in subparagraph a is entered into in accordance with 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).

In this section, “artist” and “producer” have the meaning assigned by the Act respecting the professional status of artists in the visual arts, film, the recording arts, literature, arts and crafts and the performing arts.

2009, c. 15, s. 85; 2022, c. 20, s. 36.

2009-06-04

421.4.1. For the purposes of this division, if a person who is a producer pays or is required to pay in a taxation year an allowance for meal expenses to a person who is an artist in relation to services rendered in the course of a business carried on by the artist, the artist is deemed to be an employee for the purpose of determining the amount that the producer may deduct, in respect of the allowance, in computing the producer’s income for the year from a business carried on by the producer, if

(a)  the allowance for meal expenses is paid or payable under a collective or individual agreement that is binding on the artist and the producer; and

(b)  the agreement referred to in subparagraph a is entered into in accordance with the Act respecting the professional status and conditions of engagement of performing, recording and film artists (chapter S-32.1).

In this section, “artist” and “producer” have the meaning assigned by the Act respecting the professional status and conditions of engagement of performing, recording and film artists.

2009, c. 15, s. 85.