Yes. Quebec currently has income averaging. They've reinstated income averaging. It's been extremely beneficial to performers and other independent contractors in Quebec, a significant benefit. Quebec also provides a tax benefit to artists, as other countries such as Ireland do, to encourage artists in Quebec. They allow $15,000 worth of income from royalties earned from copyright royalties to be tax exempt, a terrific benefit for artists and others who are earning royalty income in the province of Quebec.
On September 17th, 2009. See this statement in context.