Improvement of averaging annuities
Resolution #102: Improvement of averaging annuities (Official French version)
The Conservative Party of Québec wants to encourage all forms of culture. Sports, which in French were formerly referred to as "Physical Culture", will not be an exception. That is why a government of the Conservative Party of Québec will allow artists and all taxpayers with irregular incomes to be able to benefit from an averaging annuity. An amount of less than $1 million will be allowed to be spread over a period of up to 10 years, while an amount greater than $1 million will be allowed to be spread over a maximum period of 20 years.