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The Charter of the French language and its regulations govern the consultation of English-language content.



If you are an artist, refer to the pages in this section.


If you are an artist and your services have been engaged under an employment contract, your employer has the same obligations under Québec tax legislation as any other employer. You are then considered an employee.

However, you may choose to be considered a self-employed person if, in a given year:

  • you signed contracts with one or more producers; and
  • you 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, as an artist resident in Canada, you inform a producer that you have chosen to be considered self-employed, the producer has none of the fiscal obligations an employer would have with regard to you.

For more information, refer to interpretation bulletins IMP. 1015-5 and IMP. 80-3, available on the Publications du Québec website (in French only).

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