Line 47555 – Canadian journalism labour tax credit

If you were a member (other than a specified member) of a partnership that was a qualifying journalism organization (QJO) in 2023, you can claim the tax credit allocated to you by the partnership. The amount you can claim is shown in box 236 of your T5013 slip for 2023.


This credit is taxable to you. Include the amount allocated to you by the partnership (box 236 of your T5013 slip) in your business income (line 13500 of the return) in the same tax year. For more information, see Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income.

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