There would have to be the possibility of averaging exceptional income over a maximum of seven years, at the artists' discretion. The artists have to be able to choose the averaging period they want within the seven-year period.
Certainly, accountants will advise artists to spread the income over the most possible tax years, to provide them with a stable income base for several years. That guarantees them that they will be paid a certain income in the form of an annuity for each of those years.
That measure would be tremendous if it were applied in the rest of Canada too. It would mean that artists Canada-wide would avoid having peaks and valleys in their income. Arts projects vary widely from one year to the next, depending on the artists' production. This annuity would provide them with a degree of income stability.