Line 47555 – Canadian journalism labour tax credit

Canadian journalism labour tax credit – Personal income tax

You may be able to claim the Canadian journalism labour tax credit if you were allocated an amount as a member of a partnership that is a qualifying journalism organization (QJO).

Employees of a qualifying Canadian journalism organization (QCJO) cannot claim this credit directly unless an amount is allocated to them through a partnership.

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Who can claim the Canadian journalism labour tax credit

Generally, you can claim this credit if all of the following apply:

How much you can claim

The amount you can claim is shown in box 236 of your T5013 slip.

This amount represents your share of the credit allocated to you by the partnership.

How to claim this credit

Enter the amount from box 236 of your T5013 slip on line 47555 of your federal tax return.

References

Forms and publications

Legislation

ITA: 125.6(1)
Definitions
ITA: 125.6(2)
Calculation of the labour tax credit

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2026-01-20