Line 47555 – Canadian journalism labour tax credit
Canadian journalism labour tax credit – Personal income tax
- Federal: Line 47555
- Provincial or territorial: Not applicable
- Tax year: 2025| Prior tax years: 2024 and earlier
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.
On this page
Who can claim the Canadian journalism labour tax credit
Generally, you can claim this credit if all of the following apply:
- You were a member of a partnership that is a qualifying journalism organization
- You are not a specified member of the partnership
What is a specified member
A specified member is generally a partner who does not actively participate in the activities of the partnership (for example, certain limited partners).
- You received a T5013 slip with an amount in box 236
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