As per CRA - You can deduct expenses you paid in 2019 to earn employment income from an artistic activity if you did any of the following:
- composed a dramatic, musical, or literary work
- performed as an actor, dancer, singer, or musician in a dramatic or musical work
- performed an artistic activity as a member of a professional artists' association that the Minister of Canadian Heritage has certified
- created a painting, print, etching, drawing, sculpture, or similar work of art. For income tax purposes, it is not an artistic activity when you reproduce these items
