Artists

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

If you are a producer that employs an artist who gives performances under an employment contract, your obligations under Québec tax legislation are the same as those of any other employer, as the artist is deemed to be an employee.

However, your employee may choose to be considered self-employed, provided both of the following statements apply to his or her situation in a given year:

  • Your employee signed contracts with one or more producers.
  • Your employee worked in a field of artistic endeavour covered by the Act respecting the professional status and conditions of engagement of performing, recording and film artists.

If an artist resident in Canada employed by you informs you that he or she has chosen to be considered self-employed, you have none of the fiscal obligations an employer would have with regard to the artist.

For more information, see the following interpretation bulletins (available on the Publications du Québec website):

  • Fiscal obligations of a person who employs an artist working in one of the fields of artistic endeavour covered by the Act respecting the professional status and conditions of engagement of performing, recording and film artists (IMP. 1015-5/R1)
  • The fiscal status of an artist working in one of the fields of artistic endeavour covered by the Act respecting the professional status and conditions of engagement of performing, recording and film artists (IMP. 80-3/R5)

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter