Applying to become a registered journalism organization
To become a registered journalism organization (RJO) under the Income Tax Act, an organization must first apply for, and be designated as a qualified Canadian journalism organization (QCJO). For more information, go to Qualified Canadian journalism organization.
To apply to become an RJO, an organization must complete Form T624, Application to Register a Journalism Organization Under the Income Tax Act. This form and any supporting documents can be submitted to the Canada Revenue Agency (CRA) online through My Business Account, or mailed to:
Canada Revenue Agency
Ottawa ON K1A 0L5
A QCJO may apply to the CRA for registration as an RJO. As a qualified donee, an RJO is exempt from income tax and can issue donation receipts for gifts that it receives. The Income Tax Act also allows registered charities to make gifts to RJOs.
An organization must meet all the following criteria to be eligible for registration as an RJO:
- It must be designated as a QCJO.
- It must be a corporation or a trust.
- It must be constituted and operated for purposes exclusively related to journalism.
- Any business activities it carries on must be related to its purposes.
- All members of its board of directors or trustees must deal with each other at arm's length.
- It cannot be controlled, directly or indirectly in any manner whatsoever, by a person or group of persons that do not deal with each other at arm's length.
- Generally, in any one taxation year, it cannot accept gifts from any one source that represent more than 20% of its total revenues (including donations).
- No part of its income can be payable to, or otherwise available for the personal benefit of a proprietor, member, shareholder, director, trustee, settlor or like individual.
For more information on these criteria and other requirements for RJOs under the Income Tax Act, see Guidance on the income tax measures to support journalism.
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