Thank you for the opportunity to speak to this.
In the province of Quebec there is a tax credit for creators on copywritten material. When a creator creates a piece, let's say an author creates a book, there is no tax paid on the first $30,000 earned, I believe. It is solely a tax credit on copyright income.
A writer's income fluctuates and has peaks and valleys. It may take seven years to create a book, and then the book is published. Initially there is an advance and a great amount of returns, then a valley comes in and that window of sales decreases. So this copyright income tax deduction levels out the amount of income tax paid over the period of creation. It's working very well in Quebec.