Qualified Canadian Journalism Organization

Table of Contents

Qualified Canadian Journalism Organization
Paragraph (a)
Subparagraph (a)(v)
Administrative Policy(1)
Subparagraph (a)(vi)
Administrative Policy(1)
Paragraph (b)
Administrative Policy(1)

Paragraph (a)

Subparagraph (a)(v)

Administrative Policy

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

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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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)(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 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

Subparagraph (a)(vi)

Administrative Policy

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

Meaning of “regularly employs”/freelance exclusion

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

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Words and Phrases
regularly employs
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 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 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

Paragraph (b)

Administrative Policy

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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Locations of other summaries Wordcount
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 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

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