Independent Advisory Board on Eligibility for Journalism Tax Measures - Annual Report 2025-2026

Message from the Minister of National Revenue

A strong, independent, and diverse journalism industry is essential to Canada’s democracy. It empowers Canadians with the information they need to make informed decisions and holds institutions accountable. At a time when global uncertainty and rapid technological change pose challenges to reliable news media, the work of the Independent Advisory Board on Eligibility for Journalism Tax Measures (the Board) remains as vital as ever.

I am pleased to have received the Annual Report for the 2025–2026 fiscal year, which highlights the Board’s ongoing work in providing independent recommendations regarding organizations seeking designation as a qualified Canadian journalism organization. Through its independent advice, the Board plays an important role in supporting the effective administration of journalism tax measures and helping ensure Canadians continue to have access to credible, reliable and diverse news sources.

I would like to recognize the dedicated leadership of Professor Colette Brin, who served as Chair of the Board until August 2025. Since the program's inception, her expertise and commitment have left a lasting legacy. I would also like to thank Margo Goodhand, who served as interim Chair and who will now take on the role of Chair for the next five years, along with the other members of the Board, for their collective efforts in ensuring the continued fulfillment of the Board’s mandate over the past year.

To the members of the Board, thank you for your dedication, professionalism and continued service in support of Canada’s journalism sector.

The Honourable François-Philippe Champagne
Minister of Finance and National Revenue

Word from the Acting Chair

It has been a year of change for the Independent Advisory Board on Eligibility for Journalism Tax Measures (Board), following a spring election in 2025 and a Cabinet shuffle which led to the merger of the Canada Revenue Agency (CRA) and the Department of Finance under one minister, the Hon. Francois-Philippe Champagne, Minister of Finance and National Revenue.

In the process, our journalism secretariat merged under the CRA’s Legislative Amendments Division.

We said goodbye in August to our esteemed colleague and founding Board Chair Colette Brin, and a temporary farewell to two excellent colleagues, Board members Bob Cox and Linda Hughes, whose terms expired last fall but are expected to be renewed imminently.

Brenda O’Farrell, Michael Cooke, and Ravindra Mohabeer continued the work as I stepped into the role of Acting Chair.

Nonetheless, the federal government’s Spring Economic Update 2026 reaffirmed its commitment to the program, stating that “supporting the important work of journalists is crucial in our democratic system, ensuring accountability and a well-informed public, especially during a period of global uncertainty.”^{Footnote 1}

Applications for the labour tax credit continued to flow into the CRA, as ownerships changed hands or newsrooms achieved sufficient capacity (at least two arm’s-length journalists on staff) to qualify for qualified Canadian journalism organization (QCJO) designation.

The government’s 2026 spring update also proposed a significant expansion to the program — extending the Canadian Journalism Labour Tax Credit to audio and audiovisual news production.

“Broadcast journalism in particular is a key part of our community fabric,” the government release stated, announcing an “intention to seek the views of Canadians and stakeholders on extending the Canadian Journalism Labour Tax Credit to audio and audiovisual news production.”^{Footnote 2}

The Board will be providing its views to the Minister on this proposed change.

At the same time, the Board will reiterate its support to open up the QCJO program to smaller local newsrooms in Canada. After five years supporting larger newsrooms, we believe the labour tax credit should be extended to “mom and pop” operations, which are often the only source of independent local or regional information in their communities. This would require a change in the Income Tax Act, which at present excludes small family newsrooms because it requires an organization to “regularly employ two or more journalists who deal at arm’s length” with the owner.

The Board believes its work analyzing original news content and journalistic processes and principles is in itself sufficient to determine the independence of the work performed by the organization, regardless of personal or financial ties to the company.

In the release of his April 2026 Senate report, “Making News Media Sustainable,” Senator Andrew Cardozo expressed support for aid to news operations, saying these programs are “founded on a democratic imperative: the public needs reliable information on current affairs that informs citizens about the important issues of the day so that we can exercise our political franchise to pursue the good life, elect accountable government, and hold powerful interests to account. A strong news media is an essential democratic institution.”^{Footnote 3}

We agree wholeheartedly with this statement, and remain committed to the work we do.

For its ongoing dedication to the Board and this program, I’d like to thank the hard-working journalism team at the CRA.

Margo Goodhand

Introduction

The Independent Advisory Board on Eligibility for Journalism Tax Measures (Board) is an independent body established by Order in Council in March 2020. Its mandate is to provide independent assessments and written, non-binding recommendations to the Minister of National Revenue on whether journalism organizations meet certain legislative criteria to be designated as qualified Canadian journalism organizations (QCJO). The QCJO designation, as defined in subsection 248(1) of the Income Tax Act (the Act), is a prerequisite for eligibility for federal tax measures aimed at supporting Canadian journalism.

The Board was established pursuant to paragraph (b) of the definition of a QCJO under subsection 248(1) of the Act. In accordance with its Order in Council,^{Footnote 4} it operates independently and provides written, non-binding recommendations to the Minister of National Revenue. The Minister’s authority for administering the journalism tax measures is exercised by the Canada Revenue Agency (CRA), to which the Board’s recommendations are provided.

This annual report covers the Board’s sixth year of operations, the period from April 1, 2025, to March 31, 2026. During this period, the Board met virtually on 17 occasions to carry out its mandate.

Previous annual reports are available at canada.ca/journalism-advisory-board.

Board members

Members of the Board are appointed by the Governor in Council and are selected to reflect Canada’s linguistic, cultural, and regional diversity. Members bring expertise from journalism practice and journalism education across Canada. This range of experience supports balanced and independent assessments.

Board member

Biographies

Margo Goodhand
Acting Chair

• President, Michener Awards Foundation Board, Ottawa
• Former Governor, National Newspaper Awards
• Former Editor, Winnipeg Free Press
• Former Editor-in-Chief, Edmonton Journal

Bob Cox
Member

• Returning officer for the federal electoral district of Winnipeg North 
• Former Editor and Publisher, Winnipeg Free Press 
• Former Chair, News Media Canada 
• Former National Editor, Globe and Mail 

Brenda O’Farrell
Member

• President, Quebec Community Newspapers Association
• Editor-in-Chief of two community newspapers, The 1019 Report and The 1510 West
• President, Consortium of Official Language Minority Community Media
• Former Senior News Editor and National Editor, The Gazette, Montreal

Linda Hughes
Member

• Former Publisher and President, Edmonton Journal
• Former member, Board of Directors of the Torstar Corporation
• Former Chancellor, University of Alberta
• Former Chair, National Newspaper Awards

Michael Cooke
Member

• Chair, Journalists for Human Rights
• Senior Advisor, Navigator
• Former Editor-in-Chief, New York Daily News, Chicago Sun-Times, and Toronto Star
• Former Managing Editor, The Gazette (Montreal), the Edmonton Journal and the Vancouver Province

Ravindra Mohabeer
Member

• Professor and Chair, School of Journalism at Toronto Metropolitan University
• Former Professor, Vancouver Island University, Nanaimo
• Founding member, Racialized and Indigenous Scholars Network of the Canadian Communication Association

The year in review

During the 2025–2026 fiscal year, the Board continued its work of reviewing applications for QCJO designation and decision review requests. The year was characterized by steady application volumes and ongoing attention to consistent interpretation of eligibility criteria across diverse journalism business models. The Board continued to refine its assessment practices in response to emerging formats and operational complexities.

Statistics

Between April 1, 2025, and March 31, 2026, the Board issued 32 recommendations, including initial applications, reapplications, and decision reviews. These cases represented a total of 54 publications, reflecting the fact that some organizations produce multiple publications.

Applications were submitted in both official languages, and recommendations were prepared in the language of the application. Of the cases reviewed, 75% were submitted in English and 25% in French.

The average time required for the Board to complete an assessment and provide a written recommendation to the CRA during the fiscal year was 34 calendar days. This measure reflects only the period from when a case is received by the Board from the CRA to when the Board issues its recommendation back to the CRA. It does not include the time taken by the CRA prior to referring the case to the Board, nor the time required after the recommendation is issued for the CRA to make a final decision and send a decision letter. Processing times vary depending on an organization’s structure, number of publications, language of content, and the presence of audio or podcast elements. The average processing time does not encompass decision review requests, as they generally require additional time and consideration.

Advisory input

In addition to assessing applications, the Board provides advice on matters relating to journalism tax measures it may be referred to by the CRA and/or the Minister. During the fiscal year, advisory discussions focused on the interpretation of existing eligibility criteria, operational consistency, and emerging considerations related to non-traditional and digital-first journalism formats.

The Board further supported the Minister by advising the CRA in its approach to recommending amendments to the Act to allow smaller, family-run local newsrooms to qualify for QCJO designation.

Assessment criteria and considerations

In all aspects of their work, Board members ensure the confidentiality of the information they have access to, in accordance with the Income Tax Act, the Access to Information Act, and the Privacy Act.

To formulate recommendations, the Board reviews samples of an applicant organization’s publications in print and/or online. Content may be submitted by the organization, or when not provided, selected by the CRA and/or Board members.

As set out in subsection 248(1) of the Act, the Board assesses whether an organization:

• Is engaged in the production of original news content;
• Regularly employs two or more journalists who deal at arm’s length with the organization in the production of its content; and
• Is significantly engaged in producing content for government entities or in promoting the interests of, or reporting on the activities of, certain persons or organizations.

Slower periods of news production, such as summer months or year-end periods, are typically avoided when selecting content to review to avoid any seasonal impact when determining if the organization is producing original news content on an ongoing basis.

The Board’s recommendations are framed within the wording of the Act and administrative considerations set out in the Guidance on income tax measures to support journalism,^{Footnote 5} in particular, the sections defining original news content. The Board also assesses decision review requests submitted by organizations whose QCJO designation was denied.

Conclusion

“There is a crisis in the economic sustainability of Canadian news media. The traditional advertising-supported revenue model of news media is no longer functioning sufficiently to sustain a robust, diverse, and reliable news media in Canada. News media’s share of advertising revenues has been steadily declining for two decades. Subscription revenues have failed to expand enough to fill the gap. This is a crisis for the news media in Canada, and therefore a crisis for democracy.”^{Footnote 6}

This Board’s purpose since 2020 has been to support the Minister in assessing newsrooms to determine eligibility for tax measures specifically aimed to support diverse, informative and independent journalism. We adhere to specific guidelines to make our determinations, and follow accepted journalistic processes and principles.

As the Canadian news industry continues to experience fiscal challenges, and amidst the rise of unreliably sourced social media, “influencers,” artificial intelligence and hyper-partisan news, the Board’s mandate remains clear.

We believe good local journalism—independently researched and presented in a fair and factual manner—informs its citizens, strengthens communities, and creates a healthier and more engaged democracy.

Until the news media arrives at some reasonable business model to replace the one that allowed it to flourish for decades, it makes sense to this Board for the government to offer support to this vital pillar of democracy.