You can deduct (up to a set limit) the amount that you paid in 2022 or in the first 60 days of 2023 to purchase an income-averaging annuity. To be entitled to this deduction, you must be an artist within the meaning of either:

• the Act respecting the professional status of artists in the visual arts, arts and crafts and literature, and their contracts with promoters; or
• the Act respecting the professional status and conditions of engagement of performing, recording and film artists.