16. Deduction for copyright income (Line 297)

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If you are a professional artist within the meaning of the Act respecting the professional status of artists in the visual arts, arts and crafts and literature, and their contracts with promoters or an artist within the meaning of the Act respecting the professional status and conditions of engagement of performing, recording and film artists, you may be entitled to a deduction, for 2021, for income from copyrights of which you, as an author or performing artist, are the first owner. Copyrights include public lending rights.

You can claim this deduction if the total copyright income included in your business income or shown in box H-2 of your RL-3 slip is less than $60,000. To calculate the amount you can claim, complete Work Chart 297.

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