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James Nelson’s Offstage

Another move is being
made to get the federat
government to recognize
the special tax problems
faced by thé arts ‘and: en-
tertainment community.

Speaking-for 700 ‘arts

organizations, the Canadian.

Conference. of the: Arts has
invited. the government to
send delegates toa treeting

ts thrash out the’ problems. ‘
“Some of them. are long-

standing, and. others ‘have

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. the present one,

. times. on :
_Soreen,. Actually, there's...

Minister Allan
MacEachen's recent:
budgets. Some of them are |
specific, such as the nine-
per-cent sales tax on
lithographs. ‘Others are
‘more general, pegged ‘to the

philosophy ‘that: federal’

taxes should encourage dnd
not penalize those who work -
‘im the. broad: field of the
-cullural industries.

and the ensuing frustration,
‘goes back tothe early 1970s

when Gerard Pelletier was”

. Secretary, of state in charge
of cultural policy. —
One ‘of Pierre. Trudeau’ ‘

- old friends and advisers in
.. the cablnet, Pelletier began

the process of what. was
then called democratisation: -

.and decentralisation of the

arts. He also _ sought
solutions to. the © tax
problems faced by. the arts

community,

-Promises of the same
kind have heen made

_ through the years by-

" ministers - responsible . for
‘cultural ‘policy, ‘including
Com-

munications | Minister

' Francis” Fox. While-eudh ‘-

assertions are good, there
hasn’t been a great deal- of
- progress on the part . of
ministers of finance. In fact,

y the arts community thinks

Hopes ‘for tax’ changes;

MacEachen has created
more problems for it,

The most recent budget
made further changes in the.
procedures by which people
with’ widely fluctuating

‘incomes from year to year

_ Can average thelr ‘tax
burden ° “over'-a period ‘of.
years, 005

To: the’ arts “comnimunity,'
forward averaging appears
ta have been designed

. primarily for. farmers with

year-to-year income
changes. But artists who
are performers or’ writers

. May go for years: earning:

comparatively low ‘incomes .
until, with a-hit show or”
best-seller book, for in-
Stance, ‘they have a brief
period of high income,
-Another, older. problem,

_and. one that. most. often

affects performers, is ‘the:
question. of whether -an
artist. is ‘self-employed or

works. for an employer. An ..

employed person. is
required, to ‘contribute to
welfare programs, and
stands to benefit from them.
A ‘self-employed “person
frequently. cannot.
-But a self-employed
person can deduct. the ex-

. penses of earning an income

for tax purposes,
Sometimes. an artist falls
into. both categories, While

A

Gossip Column

Q. Isn't Lana Turner

all set to come up with an -
autobiography that will.
. tell everything, about. her. -

super spicy Hollywood
- career? - F.T.

A. . Yes, ‘Lana is

joining the lengthy list.of

personalities telling usin’
book form perhaps more:

:than .we need: to kriow
about their ives _and
- the

a lot of interest in-what

- Turner will write, ‘since
- has revelled:'in Hagman's

‘in her 62 years she. has

led a life” marked: by.
‘even:
love..
"affairs. Lana ‘is. writing

*steamy - “and”
, ,, headline: making .

the book with Leonore

" Fleischer and it will -haye
“a straight forward. title= 2
°“Lana:: The Lady; ‘The |

« Legend, The’. Teuth. me

‘She promises her. self.

revealing tome will” “Sset

‘the ‘record: -straight.”* ~.
‘Lana: will.

a .Meanwhile,
appear “this fall-“in

_. another ségment'of TV's

. “Falcon Crest” and will
appear: - _ Onstage
‘“*Mu inde r.

~ as JR. on

“silver. rather than trying - for

*. holster...
~ that. ‘the:
" reality'a hair dryer Siven
nse, to. ber: ra

“Anon g* ER

Friends,” which is: not,
we hasten to add, the
sub-title of her upcoming.
book.

.Q.
embarrassed
Uhat cher son,” Larry ~
Hagman, wound up
playing-such a caricature .

more. Serious . tales?..:.

“A. Not at. all, Mary’

success; ‘even. though. he ~
plays the | most ndtorious:
TV meanie in America.
She ‘even. enjoys: having

fun at hér son's eXPense, .

Martin. showed: up’ not
long ago at a glitzy
showbiz benefit it in Santa,
Monica, Calif. She
promptly caused talk by.
What she was wearing -
cowgirl « duds," ‘complete. -
with a-golden gun ina.
Mary giggled
istal : “was. in

Is “Mary Martin
privately ,

‘Dallas’? ©

one is counted as self-
-. employed, another - artist.
doing exactly the same
thing can be ruled by the
revenue department to be
working, for an employer.

“The Canadian Conference |
of the Arts had a ingeting in.
‘mid-July: with officlale of
the cammunications
department. to discuss how
they could get action on tax

‘problems facing the: arts
* community.” Fox did not ‘

‘attend but sent a message of
encouragement through his
arts and ‘culture policy
adviser, Sandra” Mae-
donald.”

So encouraged, was. the -
arts conference that it has
since sent Invitations —to
MacEachen, Revenue.
Minister William Rompkey
and other. senior ministers
to. send . - delegates, lo a
"meeting later in August. It’s
not’ kiown yet how en-.
thusiastic the minsters will
be, although Justice
Minister Jean Chretien, as”
‘the minster’ of state for
social development, _has
‘acknowledged ° the
vitation, ©

There appear ‘to be two

big problems in the arts -

community tackling the
government on tax policy —
the size and the diversity « of .
the arts community.

_ Tt doesn’t fit easily into.

the administrative

framework of, the govern- -

ments, or have its own tidy,
little niche In the economic
meastirements of ‘the

_ country. .

The “community was”
thrilled -three years. ‘ago’
when Prime Minister Pierre
Trudeau referred to It a3 an
industry bigger than steel

_ and-pulp and paper. He

added that it was in-
conceivable for a country, to”

could be” without an. ine

dustrial, policy,

‘But.,..because of its

‘ine

\

a

| diversity, the drafters of-tax. oo

* policy: have trouble’ treating :
it asa whole, “What: one: part .
- of the arts scomirrunity- need
. may sbe" “damaging

~ another’ part.

Can the creators of fine
art, for instance, live: with
‘tax. ‘laws. designed ‘for
handicrafts? - Does...en-
couragement for Canadian
- content in films, recordings
and. broadcasting help live
_ theatre, concert music,.
ballel and ‘opera? *- .

The new, ‘committed being
* formed | ‘by ‘the : Canadian:

Conference of the Arts has a:

>“ mammath task ahead. of itir

mM $00. it's, t, find,.a. way.: tough
these troubled Waters. .