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 section 118.02 does not distinguish between an individual using that service with or without an automobile. Given that the text of this definition does not explicitly exclude individuals with their automobiles, it is our view that the provision of ferry services to such individuals should be considered a public commuter transit service.
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.
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).