Registered Journalism Organization

Administrative Policy

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

CRA monitoring of compliance

5.24. To maintain its registration, an RJO must continue to meet the eligibility criteria set out in this guidance along with its other obligations as a qualified donee under the Act. These obligations include:

  • filing an annual information return, within 6 months after its fiscal year end;
  • keeping proper books and records that demonstrate that it continues to meet the requirements under the Act, and providing these to the CRA on request;
  • ensuring that any official donation receipts it issues meet the requirements of the Act; and
  • ensuring that it does not serve as a conduit by accepting a gift with the condition that it make a gift to another person or entity.

5.25. The CRA monitors the operations of qualified donees to determine whether they comply with their obligations under the Act. If an RJO is audited and found to be non-compliant, the CRA will generally give the RJO a chance to correct its non-compliance through education or a compliance agreement before imposing penalties or revoking registration. Where an RJO receives a notice from the CRA proposing to revoke its registration, the RJO may file an objection with the CRA Appeals Branch. If it disagrees with the Appeals Branch’s decision, the RJO can appeal the decision to the Federal Court of Appeal. For more information, go to Compliance for other qualified donees.

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 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

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