Mr. Speaker, I welcome the opportunity to speak to the motion put forward by the hon. member for Dartmouth calling for a partial exemption from tax on the income received by artists from creative written works.
While I respect the enthusiasm of the hon. member in her representation of Canada's creative writers, I must reiterate that the proposed exemption would be unfair to other taxpayers who must pay tax on their total income. It would be difficult for the government to explain to other Canadians why artists, writers and performers should pay less than their share of tax than other individuals with comparable incomes.
The tax exemption proposed by the hon. member would lead to requests for similar treatment from other groups such as athletes or entertainers. It would be difficult for the government to justify restricting the exemption to only creative writers. Expanding the exemption to accommodate these additional taxpayers would be costly for the federal and provincial governments.
Furthermore, while it is easily argued that many low income writers have difficulty in earning a basic living from their works, it is not clear that high income artists are in need of or deserving of tax rate reductions. The proposed exemption would apply equally to both high and low income artists.
As members know, the government already provides direct support to a diverse community of artists. The government provides other support mechanisms outside the tax system to provide this incentive to create Canadian cultural products. Many government organizations, institutions, programs and policies are available to help Canadian artists, writers and performers in their pursuits. Various classes of artists, including writers, are supported indirectly through programs that are targeted to specific forms of cultural products rather than to classes of professions.
For example, grants, prizes and fellowships are provided through the Canada Council. I also note the National Film Board. Other programs that help writers indirectly are provided through Telefilm and the Canadian television fund. The cultural initiatives program helps artists to undertake arts and heritage activities that ensure a wider distribution of works and facilitates the circulation of artists and artistic achievements in Canada. The national arts training contribution program helps independent, non-profit organizations to train Canadians for professional artistic careers.
The tax system already provides support to artists, some of which indirectly supports the creation of literary works. The motion before us today would not be the most effective tool for achieving this result. It is not clear that creative writers have greater financial needs than other individuals with comparable incomes.
The tax system should treat Canadians fairly. A special tax exemption to individuals simply because they engage in artistic activities would be difficult to defend on equity grounds. It would also be difficult to justify any policy distinction as to which creative and interpretative artists should be eligible and which creative works should be tax exempt. Other groups would undoubtedly approach the government with requests for similar special treatment.
The correct approach to dealing with the tax burden of all Canadians is to treat all Canadians fairly. The general tax relief provided by the government and endorsed in the 2003 budget is the correct approach. The government's five year tax reduction plan provides real and significant tax relief to all Canadians.
It is my view that the motion put forward by the hon. member should not receive the support of the government at this time.