How much funding can be received?

Funds up to 35% of admissible expenses.

What is the deadline to apply?

The deadline to apply is not specified.

Who are the financial supporters of the Canadian journalism labour tax credit?

Canadian journalism labour tax credit is funded by Canada Revenue Agency (CRA), Government of Canada

What are Canadian journalism labour tax credit's eligibility criterias?

Must be designated as a qualified Canadian journalism organization (QCJO) Must not hold a licence as defined in subsection 2(1) of the Broadcasting Act If a corporation with share capital, must meet specific Canadian newspaper ownership conditions in the Income Tax Act

Canadian journalism labour tax credit

Last Update: April 27, 2025

Canada

Refundable tax credit for eligible journalism organizations’ labour costs

Canadian journalism labour tax credit at a glance

Eligible Funding

Up to 35% of project cost

Timeline

Continuous Intakes

Financing Type

Tax Credits

Eligible Industries

Information and cultural industries

Grant Providers

Canada Revenue Agency (CRA)
Government of Canada

Status

Open

Overview of the Canadian journalism labour tax credit program

The Canadian Journalism Labour Tax Credit is a refundable tax credit offering up to 35% of annual qualifying labour expenditures, capped at $85,000 per eligible newsroom employee, to support original written news content production by qualified Canadian journalism organizations. Eligible activities include researching, writing, editing, designing, and preparing original news materials.

Financing terms and conditions

Refundable tax credit calculated at 35% of qualifying labour expenditures per eligible newsroom employee from January 1, 2023 to December 31, 2026; returns to 25% after this period.
Annual cap on qualifying labour expenditures is $85,000 per eligible newsroom employee as of January 1, 2023.
The amount of the credit is reduced by any government assistance received with respect to the same labour costs.

Eligible projects & activities

Production of original written news content by eligible newsroom employees within a qualified Canadian journalism organization.

Examples of admissible projects:

$ 47,000

Deploying solar panels to reduce warehouse operating costs

$ 50,000

Launching a social enterprise café focused on local hiring

$ 32,000

Implementing accessible website for community legal clinic clients

$ 40,000

Launching inclusive arts workshops for individuals with disabilities

$ 50,000

Upgrading bakery ovens for energy-efficient production workflow

$ 42,000

Automating packaging line to increase small produce farm capacity

Eligibility criteria of the Canadian journalism labour tax credit program

The applicant must be a corporation, trust, or partnership.
The organization must be designated as a qualified Canadian journalism organization (QCJO).
The organization must not hold a broadcasting licence as defined in the Broadcasting Act.
If a corporation with share capital, it must meet specific Canadian ownership conditions as defined in the Income Tax Act.

Who is eligible?

Corporations designated as qualified Canadian journalism organizations (QCJOs)
Trusts designated as qualified Canadian journalism organizations (QCJOs)
Partnerships designated as qualified Canadian journalism organizations (QCJOs)

Who is not eligible

Organizations that hold a licence as defined in subsection 2(1) of the Broadcasting Act.

Eligible expenses

Salaries or wages payable to eligible newsroom employees for work performed during the period the organization qualifies as a qualifying journalism organization (QJO).

Eligible geographic areas

Organizations operating within Canada.

How to apply to the Canadian journalism labour tax credit program

Verify organizational eligibility

Ensure your organization is designated as a Qualified Canadian Journalism Organization (QCJO)
Verify your organization meets additional criteria, such as not holding a broadcasting licence and meeting Canadian ownership conditions if applicable

Determine eligible newsroom employees

Identify newsroom employees who meet the eligibility requirements
Ensure each employee is employed for at least 40 consecutive weeks and works a minimum average of 26 hours per week
Verify that at least 75% of their time is spent producing original written news content

Calculate qualifying labour expenditures

Calculate the qualifying labour expenditures for each eligible newsroom employee
Apply the appropriate annual cap on qualifying expenditure per eligible employee based on the relevant year
Subtract any relevant government assistance from the total qualifying expenditures

Complete and file tax credit forms

Complete the appropriate tax credit form based on your entity type (T2SCH58 for corporations, T5013SCH58 for partnerships, T3 and supporting documents for trusts)
Enter the credit amount on the correct line of your tax return
If applicable, allocate the credit between eligible members in the case of a partnership

Additional information

The tax credit rate will increase to 35% from January 1, 2023, to December 31, 2026, before reverting to 25%.
An annual cap for qualifying labour expenditures is set at $85,000 per eligible newsroom employee as of January 1, 2023.
Forms T2SCH58 and T5013SCH58 are scheduled to be updated in fall 2024 to reflect changes under Bill C-69.
Other types of public financial assistance can affect the calculation of qualifying labour expenditure for this tax credit.