Absolutely. Speaking first-hand, when I booked my sitcom through CTV originally, the year prior to that I'd made $18,000, just like Mr. Gordey said, and then the next year I made $120,000, and 50% of it went to taxes. Even if it was giving me a leg up, it was quickly taken away. I believe that averaging the income is essential.
I don't know if universal basic income has been talked about, but I'll just throw that out there while I have everyone's attention.