Performing artists have had the tax status of independent contractors for many years in Canada. In recent years, however, the CRA had changed their interpretations of some statutes and concluded that artists were, in fact, employees.

While such a move would have given artists some immediate benefits such as [Employment Insurance], it also would have deprived them of numerous long-term deductions that allow them to make ends meet.

If performers were employees, they would no longer be able to write off any transportation, housing or other expenses that they incurred while trying to make a living across this geographically vast country.

They would also have been denied the ability to make deductions for physical training or professional coaching.