I do not have the data in terms of the number of audits and the value of the audits. What I can say is that, as the administrator, we try to carry out our compliance activities in order to help ensure that everyone, including artists, respects the law as intended by Parliament.
What we have tried to do, as an administrator, is help artists. For instance, over the past two years during tax filing season, we have a liaison officer service that offers free virtual support and guidance either by video conference, phone or webinar to small businesses and self-employed individuals, including artists, to help them understand their tax obligations and help them to avoid common errors that would end up costing them both time and money.
Over the past couple of years during tax filing season, liaison officers have provided seminars to members of the Canadian Artists' Representation. The information was tailored towards artists and writers and included information regarding deductible expenses, how to correctly report income as self-employed individuals as well as information on COVID-19 benefit programs, CRA's online services and key information about tax filing.