Subsection 125.6(1)
Eligible Newsroom Employee
Administrative Policy
Guidance on the income tax measures to support journalism CRA Webpage 23 December 2019
Reasonable expectation test to 40 weeks
3.15. An eligible newsroom employee (as defined in subsection 125.6(1) of the Act), in respect of a...
Qualifying Journalism Organization
Administrative Policy
Guidance on the income tax measures to support journalism CRA Webpage 23 December 2019
Overview of requirement
3.7. A qualifying journalism organization (as defined in subsection 125.6(1) of the Act), at any time, means a QCJO...
Qualifying Labour Expenditure
Administrative Policy
Guidance on the income tax measures to support journalism CRA Webpage 23 December 2019
Cap per employee but not in aggregate
3.9. The Canadian journalism labour tax credit is a 25% refundable tax credit on the total qualifying labour...
Subsection 125.6(2)
Administrative Policy
Guidance on the income tax measures to support journalism CRA Webpage 23 December 2019
Satisfaction of conditions for portion of year
3.14. An organization that is a qualifying journalism organization at any time in the taxation year...