Section 118.02

Subsection 118.02(1) - Definitions

Eligible Public Transit Pass

See Also

Taino v. The Queen, 2012 DTC 1221 [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.

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 a "digital news subscription". In the case of combined digital and newsprint subscriptions, or if the digital news subscription provides access to content other than content of QCJOs, only the cost of a comparable stand-alone digital news subscription offered by the QCJO is an eligible expense. If there is no comparable stand-alone digital news subscription available, then only one half of the amount paid is an eligible expense. Amounts paid to an organization will be eligible only if, at the time they are paid, the organization is a QCJO.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Qualified Canadian Journalism Organization - Paragraph (b) 146
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Qualified Canadian Journalism Organization - Paragraph (a) - Subparagraph (a)(v) 414
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Qualified Canadian Journalism Organization - Paragraph (a) - Subparagraph (a)(vi) 91
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(1) - Qualifying Journalism Organization 335
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(1) - Qualifying Labour Expenditure 365
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(1) - Eligible Newsroom Employee 199
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(2) 167
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) 258
Tax Topics - Income Tax Act - Section 118.02 - Subsection 118.02(2) 72
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization - Paragraph (b) 188
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization - Paragraph (c) 270
Tax Topics - Income Tax Act - Section 253.1 - Subsection 253.1(2) 148
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization - Paragraph (f) - Subparagraph (f)(iii) 143
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization 175
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Registered Journalism Organization 225

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 receipt showing information about the services provided. The receipt should include:

  • the subscriber’s full name;
  • the date and amount of the total payment;
  • the purpose of the payment;
  • the qualifying subscription expense amount;
  • the QCJO’s name, address and QCJO designation number; and
  • an authorized signature (unless the receipt is electronically produced).
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Qualified Canadian Journalism Organization - Paragraph (b) 146
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Qualified Canadian Journalism Organization - Paragraph (a) - Subparagraph (a)(v) 414
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Qualified Canadian Journalism Organization - Paragraph (a) - Subparagraph (a)(vi) 91
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(1) - Qualifying Journalism Organization 335
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(1) - Qualifying Labour Expenditure 365
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(1) - Eligible Newsroom Employee 199
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(2) 167
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) 258
Tax Topics - Income Tax Act - Section 118.02 - Subsection 118.02(1) - Qualifying Subscription Expense 112
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization - Paragraph (b) 188
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization - Paragraph (c) 270
Tax Topics - Income Tax Act - Section 253.1 - Subsection 253.1(2) 148
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization - Paragraph (f) - Subparagraph (f)(iii) 143
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization 175
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Registered Journalism Organization 225