Section 118.02

Table of Contents

Section 118.02
Subsection 118.02(1) - Definitions
Eligible Public Transit Pass
See Also(1)
Public Commuter Transit Services
Administrative Policy(1)
Qualifying Subscription Expense
Administrative Policy(1)
Subsection 118.02(2)
Administrative Policy(1)

Subsection 118.02(1) - Definitions

Eligible Public Transit Pass

See Also

Taino v. The Queen, 2012 DTC 1221 [at at 3614], 2012 TCC 272 (Informal Procedure)

A "10-ride pass" does not fit the definition of an "eligible public transit pass" because it cannot be used on an unlimited number of occasions.

Public Commuter Transit Services

Administrative Policy

8 November 2006 External T.I. 2006-0208601E5 F - Crédit d'impôt pour transport en commun

Regarding whether monthly passes for motorists to use a ferry would qualify, CRA stated:

With respect to ferry services, the wording of proposed...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Qualifying Subscription Expense

Administrative Policy

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

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Qualified Canadian Journalism Organization - Paragraph (b) 162
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Qualified Canadian Journalism Organization - Paragraph (a) - Subparagraph (a)(v) 497
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Qualified Canadian Journalism Organization - Paragraph (a) - Subparagraph (a)(vi) 101
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(1) - Qualifying Journalism Organization 403
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(1) - Qualifying Labour Expenditure 411
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(1) - Eligible Newsroom Employee 223
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(2) 195
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) 274
Tax Topics - Income Tax Act - Section 118.02 - Subsection 118.02(2) 94
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization - Paragraph (b) 198
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization - Paragraph (c) 296
Tax Topics - Income Tax Act - Section 253.1 - Subsection 253.1(2) 166
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization - Paragraph (f) - Subparagraph (f)(iii) 153
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization 185
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Registered Journalism Organization 250

Subsection 118.02(2)

Administrative Policy

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

Supporting documentation

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

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Qualified Canadian Journalism Organization - Paragraph (b) 162
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Qualified Canadian Journalism Organization - Paragraph (a) - Subparagraph (a)(v) 497
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Qualified Canadian Journalism Organization - Paragraph (a) - Subparagraph (a)(vi) 101
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(1) - Qualifying Journalism Organization 403
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(1) - Qualifying Labour Expenditure 411
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(1) - Eligible Newsroom Employee 223
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(2) 195
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) 274
Tax Topics - Income Tax Act - Section 118.02 - Subsection 118.02(1) - Qualifying Subscription Expense 120
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization - Paragraph (b) 198
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization - Paragraph (c) 296
Tax Topics - Income Tax Act - Section 253.1 - Subsection 253.1(2) 166
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization - Paragraph (f) - Subparagraph (f)(iii) 153
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization 185
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Registered Journalism Organization 250

Navigation