In Quebec, the income-averaging annuity allows artists to spread their income over a period of up to seven years, which is actually rather long. Take the example of a director who directs one film every two years. Thanks to this measure, they can spread their income over several years, and this enables them to receive a fixed income each year and set their budget better.
Nothing like this exists elsewhere in Canada at present. It is not recognized by the Canada Revenue Agency. So that makes Quebec's measure a bit less attractive. If there were harmonization between the levels of government and the federal government also offered this, it would certainly become more attractive for professional artists in Quebec.