CRA requires dual T4A issuances for fees to paid to an artist’s corporation and dues paid to her union

Where a producer pays fees under a contract of service with the corporation of an incorporated performing artist and also is obligated to pay additional dues directly to the artists’ union, CRA considers that the producer is required to issue two T4As for the respective amounts to the corporation (to be included in its business income) and to the artist (to be included in her employment income).

Neal Armstrong.  Summary of 7 March 2014 Memo 2013-0507171I7 F under Reg. 200(1).