Yes, income averaging.
I'm a performer, I'm proud to say, and I've had many part-time jobs not being a performer. Most performers, when they have to work, do other self-employed jobs. Income averaging is also something that's familiar in Quebec; it would be as a self-employed person.
If the actor is not working this week as an actor, she or he is a server or a bartender next week, and over the years the income could be averaged—over perhaps a six-year period or something like that. There have been years as a performer, I'm proud to say, when I earned close to $100,000, and another year I earned $4,000 but yet was taxed on the second year as if I were earning $100,000. My tax deductions were such....
Just on a personal note, I shouldn't put my income into the record; I'd rather not. But I pay taxes on everything. I'm proud to pay taxes.