Thank you for the clarification, Ms. Thomas.
Yes, the money that artists have to pay into this fund is a tax deductible expense within the meaning of the Income Tax Act, because it enables them to earn an income. Certainly, it is a relatively high percentage of their income that goes directly into supporting that fund, but, because it is a tax deductible expense, it reduces their taxable income.
I didn't know that the percentage was that high. It is an inevitable expense, but it is still a tax deductible expense and so it is an expense that enables artists to reduce their taxable income.