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 the employee's situation at the same time in a given year:

• Your employee signed multiple contracts with one or more producers.
• Your employee worked in a field of artistic endeavour covered 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.

If an artist resident in Canada employed by you informs you that they have 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 under Fiscalité 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)
• 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)