Canadian journalism labour tax credit

Important notice 

Changes to the Canadian journalism tax credit have been announced. See what's new for corporations.

For an organization to qualify for the Canadian journalism labour tax credit, it must be a qualifying journalism organization (QJO). To be a QJO, the organization must first be designated as a qualified Canadian journalism organization (QCJO). It must then also meet the following conditions:

The Canadian journalism labour tax credit is a refundable tax credit that is calculated by applying a rate of 25% to the total qualifying labour expenditure incurred for a period in the tax year beginning on or after January 1, 2019, in respect of each eligible newsroom employee of a QJO. The credit is available to an organization that is a corporation, a trust or a partnership.

An eligible newsroom employee of a QJO, means an individual who:

A qualifying labour expenditure is generally the amount of salary or wages payable by a QJO to an eligible newsroom employee in respect of the portion of the tax year throughout which the organization is a QJO, less the amount of any assistance received or entitled to be received in the year regarding that employee. Note that the credit does not apply to salaries or wages that are in respect of a period before January 1, 2019.

While there is no maximum amount of qualifying labour expenditure that can be incurred by an organization in a given tax year, these expenditures are subject to an annual cap of $55,000 per eligible newsroom employee (prorated by the number of days in an organization's tax year), which provides the organization with a maximum credit of $13,750 per eligible newsroom employee per tax year.

For more information on the Canadian journalism labour tax credit criteria, go to Guidance on income tax measures to support journalism.

If you have questions about the Canadian journalism labour tax credit, please call the Businesses and self-employed individuals line at 1-800-959-5525.

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