Guidance on the income tax measures to support journalism CRA Webpage 23 December 2019

Input of Advisory Board

2.4. An Independent Advisory Board (the Board) will provide independent recommendations to the Minister of National...

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Overview of original news content

2.23. Original news content should be primarily focused on matters of general interest and reports of current...

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Meaning of “regularly employs”/freelance exclusion

2.31. For clarity, “regularly employs” refers to the employment of journalists that is...

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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...

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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...

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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...

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Satisfaction of conditions for portion of year

3.14. An organization that is a qualifying journalism organization at any time in the taxation year...

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s. 125.6(2) credit treated as s. 12(1)(x) inclusion

3.21. The amount of the Canadian journalism labour tax credit for a taxation year is...

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Whether standalone digital news subscription

4.4. A qualifying subscription expense is the amount paid in the year by an individual to a QCJO for...

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Supporting documentation

4.6. The QCJO that received the payments for a qualifying subscription expense should provide its subscribers with a...

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Purposes exclusively related to journalism

5.11. An RJO must be constituted for purposes exclusively related to journalism. This means that it...

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Related business limitation

5.13. An RJO may also carry on business activities that are related to its purposes. Carrying on a business usually...

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Related business exception must be complied with if not within s. 253,1(2)

5.14. An RJO can hold an interest in a partnership and it will not be...

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Gift must be exceptional

5.20. An RJO may not accept gifts from any one source that represents more than 20% of its total revenues (including...

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Reasonable compensation permitted

5.22. An RJO must have purposes exclusively related to journalism, so it must use its resources to further its...

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CRA monitoring of compliance

5.24. To maintain its registration, an RJO must continue to meet the eligibility criteria set out in this guidance...

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