Section 125.6

Table of Contents

Section 125.6
Subsection 125.6(1)
Eligible Newsroom Employee
Administrative Policy(1)
Qualifying Journalism Organization
Administrative Policy(1)
Qualifying Labour Expenditure
Administrative Policy(1)
Subsection 125.6(2)
Administrative Policy(1)

Subsection 125.6(1)

Eligible Newsroom Employee

Administrative Policy

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

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...

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(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

Qualifying Journalism Organization

Administrative Policy

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

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...

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 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

Qualifying Labour Expenditure

Administrative Policy

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

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...

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) - 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

Subsection 125.6(2)

Administrative Policy

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

Satisfaction of conditions for portion of year

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

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 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

Navigation