Qualified Canadian journalism organization

To be designated as a qualified Canadian journalism organization (QCJO), an organization is required to meet the criteria set out in the Income Tax Act. For more information on these criteria, go to Guidance on income tax measures to support journalism.

An organization must first be designated as a QCJO to claim the Canadian journalism labour tax credit; potentially have their subscription costs be considered as qualifying subscription expenses for the digital news subscription tax credit; and/or apply for qualified donee status as a registered journalism organization.

Self-screening

Before applying for QCJO designation, see if your organization may be eligible by referring to the self-screening tool. If you have further questions about the QCJO designation process after self-screening, please fill out our webform which will be submitted directly to our office. We will contact you within 3 business days of receiving your request.

Apply for QCJO designation

Organizations need to apply by completing an Application for Qualified Canadian Journalism Organization Designation. Complete the application form, attach any supporting documents and either submit it through MyBA, or send it to:

Canada Revenue Agency
Journalism Division
6th floor
Place de Ville, Tower A
320 Queen Street
Ottawa ON  K1A 0L5

If the application is complete, you will receive a confirmation letter from the CRA. If there is information missing, we will contact you to explain what is required to complete the application.

After you apply for QCJO designation

Once a completed application is received, the CRA will review the information and documents to determine if the organization meets the criteria for QCJO designation. The CRA will work with the Independent Advisory Board on the Eligibility for Journalism Tax Measures, who will review the application and make recommendations as to whether the organization produces original news content and follows journalistic processes and principles. If the organization does not meet all of the criteria, it will be advised in writing with details on the criteria that were not met.