[e-drive]EQUIFLASH [TAX ISSUES AND THE CAEA STRATEGY]

[Darlene Bullard]

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Tax Issues and the CAEA Strategy
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Recent moves by the Canada Revenue Agency with respect to the tax status
of performers have caused alarm with members.  Many of you are asking
what the Association is doing and what you can do as individuals.

CAEA has been pursuing a three-pronged approach to the issue of the
independent contractor status of performers.

1.  We are fighting this in the courts;
2.  We are fighting this on parliament hill; 
3.  We are fighting this at the bargaining table.

Our first avenue of defense is in the courts and CAEA is appealing the
recent Magnus Theatre decision on behalf of our members. CAEA has
launched an appeal on behalf of the artist who triggered the assessment.
We have contacted all performers who worked at the theatre and will
vigorously pursue appeals for our members.

CAEA continues its lobbying efforts in co-operation with the Canada
Conference of the Arts and other arts service organizations across the
country. Recent meetings with representatives of CRA and HRSDC are
opening up opportunities for a greater understanding of the realities of
the performers' professional business.  Working with the various federal
departments, we are helping to create new tax bulletins specific to live
performance and the engagement of artists.

We are also continuing our dialogue with ACTRA and Union des Artistes.
All three associations are concerned about recent CRA moves and the
consequences for performers. We have been sharing information and
contributing to each other's lobbying efforts at both federal and
provincial levels.

Lastly, but perhaps most importantly, we have dedicated enormous
resources to recreating our agreements to more accurately reflect the
relationship between performers and producers.  Beginning with recent
changes to the Canadian Theatre agreement, CAEA has negotiated for the
elimination of hallmarks of employee status from all of our major
agreements.  Drastic changes to the compensation model have hopefully
eradicated any possible mischaracterization of the relationship between
the engager and the artist.

What can you do?

CAEA urges all its members to raise this issue in the upcoming federal
election.  Challenge your candidates to make their views known.  Write
your member of parliament.  Engage in town hall meetings.  Most
importantly, VOTE in the election.

Information about candidates in your riding, polling stations and
advanced polls is easily available through the Elections Canada website
at www.elections.ca

CAEA will be posting regular bulletins and updates through Equiflash and
on our website.  Make www.caea.com your home page and stay on top of
developments.

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Canadian Actors' Equity Association
44 Victoria Street, 12th Floor
Toronto, ON M5C 3C4
e-mail: communications at caea.com