Employment expenses - Artist

You are employed as an artist, and you received a T4 slip from your employer regarding your employment income. However, you wish to claim certain expenses incurred for your work.

For more information, we suggest you visit the following links for the CRA:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-22900-other-employment-expenses/employed-artists.html

For Revenu Quebec:

https://www.revenuquebec.ca/en/citizens/your-situation/artists/


To do so, please follow the steps below:

1. On the "Left side menu of the Interview tab", select "Interview setup".

2. On the right-hand of the screen, go to the "Employment and other benefits" group, check the box for "Employment expenses" and click "Next" at the bottom of the page.

3. Return to the "Left side menu on the Interview tab", select the "Employment expenses" section and on the right page entitled "Employment Expenses" and click on the plus sign "+" located to the right of line «T777 - Eligible Employment Expenses for a Salaried Musician".

4. On the "Employment expenses" Salaried Artist" page, enter the relevant information such as expenses related to your job and any benefits that you received.

5. If you used your vehicle for certain job-related travels, complete the subsection entitled "Motor vehicle expenses".

6. Complete the subsection entitled "Employment conditions" and, if you were a resident of Quebec, the second sub-section "Employment conditions - Quebec". On this page on line 1 you must check "Yes".

The program will generate the statement of employment expenses, the federal T777 and the T2200 on conditions of employment. If applicable, for residents of QuebecTP-59 for employment expensesTP-64.3 on general conditions of employment and TP-78.4 for musicians will also be generated

In addition, the program will carry the number of expenditures on line 22900 of the federal return and on line 207 of the Quebec return, with the appropriate code displayed on line 206.

However, alternatively, you may choose to be considered self-employed if, at the time, during a given year.

A.   You have signed several contracts with one or more producers.

B.   You worked in a field of artistic endeavor covered by the Act respecting the professional status.

C.   You have received one or more T4A slips with an amount in box 048 for your fees.

In this case, please file your tax return as a Self-employed income - T2125 - Business income.

ID: 20220316135824DE.xml

Webpage: KPA350-20220316135824DE.htm

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