Canadian Heritage committee  I'm aware of the question of income averaging, but I would respectfully submit that the question being asked is outside the scope of the mandate of the CRA. We deal with the implementation of the Income Tax Act as is. The Department of Finance would be in the best position to res

Canadian Heritage committee  I'm not aware of a particular other segment that does income averaging.

Canadian Heritage committee  Over the past few years, other than the liaison officer service, we've also tried to consolidate information concerning artists and writers. We put out what we call an income tax folio for artists and writers that consolidates information about their tax obligations, the various

Canadian Heritage committee  I don't have those figures offhand, but I can get that information for you.

Canadian Heritage committee  Once again, I don't have the statistics, but I will try to get them for you.

Canadian Heritage committee  For certain deductions that go to artists, the CRA would know that. In terms of all artists and whether they're tagged or not, I do not know. I will have to get back to you on that.

Canadian Heritage committee  I do not have those figures available, but I will do my best to get them for you, if they're available.

Canadian Heritage committee  I do not have the data in terms of the number of audits and the value of the audits. What I can say is that, as the administrator, we try to carry out our compliance activities in order to help ensure that everyone, including artists, respects the law as intended by Parliament.

Canadian Heritage committee  I'm not as familiar with deductions in other jurisdictions. I am aware that Quebec has set up a type of income averaging, but I'm not in a position or it's not within my mandate to speak about whether something is better or worse. That would be a tax policy question.

Canadian Heritage committee  In terms of the deductions for artists who are self-employed, there are a number of them, and I'll list them: insurance premiums on musical instruments and equipment; the cost of repairs to equipment, including the costs of new reeds, strings, pads and accessories; legal and acco

Canadian Heritage committee  I've gone through about half of it.

Canadian Heritage committee  Good afternoon, Mr. Chair. Thank you for the invitation to appear before you today. My name is Costa Dimitrakopoulos. I am the Director General of the Income Tax Rulings Directorate in the Legislative Policy and Regulatory Affairs Branch within the Canada Revenue Agency. I am