Independent Advisory Board on Eligibility for Journalism Tax Measures - Annual Report 2024-2025

Message from the Minister of National Revenue

Journalistic integrity and freedom is the foundation of Canada’s democracy, and it fosters an environment of trust for Canadians. Through the work of the Independent Advisory Board on Eligibility for Journalism Tax Measures (the Board), the qualified Canadian journalism organization (QCJO) program supports a truly strong and independent journalism industry in Canada—a nation that is free to shape its own future through the well-informed will of its citizens.

Information about the Board’s work is featured in their latest annual report for the 2024-2025 fiscal year. This year’s report showcases their work over the past year in providing independent recommendations on whether news organizations meet certain criteria for designation as a QCJO.

This report also marks the fifth and final report submission by the Board’s Chair, Prof. Colette Brin, prior to her resignation, effective August 30, 2025. Prof. Colette Brin has been dedicated to the QCJO program since its inception in 2020, and her leadership, expertise, and unwavering commitment to a free and independent press have been instrumental in shaping the direction of our work. Her guidance and insights significantly influenced the broader positive impact on journalistic independence in Canada, and her legacy will be felt for many years to come.

I want to express my sincere thanks and appreciation for the contributions of the entire Board in the fulfillment of its mandate, and for sharing this year’s report. 

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

Word from the Chair

The Board welcomed three new members in 2024: Brenda O’Farrell, Michael Cooke, and Ravindra Mohabeer. We also bid farewell to our Vice-Chair, Kim Kierans, who had assumed this role since the establishment of the Board in 2020. We are grateful to Margo Goodhand, also a founding Board member, for taking on the Vice-Chair position. The Board now has a full slate of seven members for the first time since its inception.

During the past year, enhancement of tax measures and broader recognition of QCJO designation for other forms of support to journalism led to an increase in the number of applications.

• Following legislative changes, the Canadian Journalism Labour Tax Credit rate was increased from 25% to 35% on the total salaries or wages of eligible newsroom employees, for the period from January 1, 2023, to December 31, 2026. Additionally, the annual cap on the amount of salaries or wages for eligible newsroom employees that can be included in the credit calculation was permanently increased from $55,000 to $85,000. ^{Footnote 1} 
• A process was put in place to distribute Google’s contribution to the Canadian media ecosystem under the purview of the Online News Act. QCJO designation is one of the qualifying criteria. ^{Footnote 2} 
• A new directive from the Government of Ontario requires 25% of advertising expenditures made by the four largest government agencies to be directed to QCJOs based in the province. ^{Footnote 3}

Reflecting more broadly on these five years of tax measures for journalism, we believe they serve an essential purpose in sustaining newsrooms across the country during difficult times.

Local news publishers agreed, at a conference held in Charlottetown in 2024, that “government programs [Local Journalism Initiative, Labour Tax Credit and Canadian Periodical Fund] mean they can afford to employ, on average, one or two more journalists than they otherwise would — game-changing for small newsrooms with half a dozen or fewer editorial employees.” ^{Footnote 4}

However, more media outlets have ceased their activities, and launches remain less frequent than closures. Many new entities do not survive more than a few years. ^{Footnote 5} This reality is a cause for concern for 72% of Canadians according to a recent survey.^{Footnote 6}

Although people value journalism, many of them are turning away from the news because they find it too negative and overwhelming. One in four Canadians (27%) say they avoid news often or all the time for this reason, and one out of three (34%) do so occasionally. ^{Footnote 7}  Younger Canadians largely rely on social media rather than local news outlets. And trust in news continues to decline year after year. ^{Footnote 8}

Facing these challenges and building the resilience of Canadian journalism will continue to be my priority in the years to come. I will, however, be leaving my position as Chair in September, with full confidence in the Board’s experience and expertise to continue this important work. In closing, I wish to thank the team at the CRA, which has been unfailingly supportive and efficient, as well as my colleagues at the Board. I will miss you all.

Colette Brin

Introduction

The Board's mandate is to provide independent assessments and written, non-binding recommendations to the Minister on whether journalism organizations meet certain criteria as set out in paragraph (b) of the definition of QCJO in subsection 248(1) of the Act. The QCJO designation is a prerequisite to be eligible for the tax measures aimed at supporting Canadian journalism.

The three tax measures introduced by the Government in Budget 2019 are:

This annual report covers the Board's fifth year, the period from April 1, 2024, to March 31, 2025. To view previous annual reports, visit canada.ca/journalism-advisory-board.

The Board met 23 times virtually and once in person during the 2024-2025 fiscal year. The Board also met once with then Minister, the Honourable Marie-Claude Bibeau, in person. The Chair also met virtually with the Honourable Élisabeth Brière, shortly after her appointment as Minister.

Board members

Board members have expertise drawn from their work in the journalism industry and as faculty members from post-secondary journalism schools across Canada.

Board member

Biographies

Colette Brin
Chair

• Professor, Département d’information et de communication, Université Laval, Québec
• Director, Centre d’études sur les médias, Québec
• Former journalist, La Liberté and Radio-Canada, Manitoba

Margo Goodhand
Vice-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

• Associate 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

Statistics

Number of cases reviewed with recommendation issued

Between April 1, 2024, and March 31, 2025, the Board issued 69 recommendations, which included both initial applications and reapplications for QCJO designation, as well as decision review requests.

Number of publications represented by the cases reviewed

The total number of publications reviewed by the Board exceeds the number of cases reviewed, as many organizations produce more than one publication.

Breakdown of cases by language of applications

Of the 69 cases reviewed by the Board, 60 applications for QCJO designation were submitted in English and 9 were submitted in French. The recommendations of the Board are prepared in the language of the application.

Average processing time

Over the 2024-2025 fiscal period, the Board required on average 22 calendar days to complete its assessment of applications and issue written recommendations to the CRA. The time required to review each case is dependent on the type of the applicant organization (corporation, society, cooperative, partnership, or trust), the number of publications the organization produces, whether the publications are written in languages (other than English and French) requiring translation, and whether the organization has an audio-visual or podcast element in its news content. In addition, the average processing time does not encompass decision review requests, as they generally require additional time and consideration.

Advisory input

As indicated in the Order in Council outlining the Board’s mandate, the Board also provides advice on matters relating to the journalism tax measures that the Minister (CRA) refers to it.

Policy

This year, the Board supported both Ministers by advising the CRA in its approach to:

• The analysis of original news content by Determinations officers in the Journalism Division;
• The requirement of regularly employing two journalists at arm’s length;
• New business models and emerging realities of news organizations.

Operational

This year, in its work the Board advised the CRA on:

• onboarding the new Board members Michael Cooke, Brenda O’Farrell, and Ravindra Mohabeer;
• refining its processes to facilitate the Board’s review;
• improving the program to benefit a broader range of media outlets during the in-person meeting with Minister Bibeau and the CRA.

Assessment criteria and considerations

In all aspects of their work, the Board members ensure the confidentiality of the information they have access to, as they are bound by the confidentiality provisions of the Income Tax Act, the Access to Information Act, and the Privacy Act.

In order to provide its recommendations, the Board reviews a sample of the applicant organization’s publications (in print and/or online). The content may be submitted by the organization, or where not provided, is selected by the CRA and/or the Board members. As per the Board’s mandate, it provides an independent assessment on the following criteria as per the definition of QCJO under subsection 248(1) of the Act:

• Is the organization engaged in the production of original news content?
• Does the organization regularly employ two or more journalists who deal at arm’s length with the organization in the production of its content?
• Is the organization significantly engaged in the production of content for certain government entities or of content promoting the interests of, or reporting on the activities of, certain persons or organizations?

Slower periods of news production, such as the summer months and the end of the calendar year, are typically avoided when selecting the 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 with the administrative considerations set out in the Guidance^{Footnote 9} , in particular, the sections defining original news content.

The Board also assesses decision review requests. Decision review occurs when an organization that was denied QCJO designation requests that the CRA reconsider its decision. An organization that makes such a request submits information, documents and/or content to address the reasons for denying the designation as set out in the decision letter. The Board then assesses the submission, with a focus on the clarifications provided by the organization to determine if the requirements are truly met.

Conclusion

The purpose of the Board is to support the Minister in determining eligibility of organizations for tax measures aimed to support the independence of journalism and maintain the availability of diverse perspectives, approaches and voices. The primary work of the Board, then, is to assess whether organizations applying for QCJO designation adhere to the practice of journalism for the public good, by following accepted standards of practice in order to provide a vital service to society.

The Canadian journalism industry continues to experience challenges based on transformations in how citizens engage with and seek out journalism, amid increasing pressures on formats and platforms. This is particularly so in a context where content generated by artificial intelligence and misinformation on a variety of platforms assume the likeness of journalism without being guided by the same purpose.

Newsrooms large and small are experiencing these struggles. The Board feels it is vital to support existing and emerging journalism organizations at this time. It also recognizes that journalism is more than a market opportunity to aggregate and redistribute information without the due consideration that citizens expect and rely on to make important decisions.

In the coming years, it will be increasingly important to remain focused on the implications of new organizational models that incorporate multiple media formats and technologies. We strongly believe in the power of journalism – the pursuit of original news stories, independently researched and presented in a fair and factual manner – to support a strong democracy and healthy communities.

Abbreviations and acronyms

For ease of reference, the following are used in this report:

References