11. Deduction for the Purchase of an Income-Averaging Annuity for Artists (Line 250)
You can deduct (up to a set limit) the amount that you paid in 2024 or in the first 60 days of 2025 to purchase an income-averaging annuity. To be entitled to this deduction, you must be an artist within the meaning of the Act respecting the professional status of artists in the visual arts, film, the recording arts, literature, arts and crafts and the performing arts.