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Canadian journalism labour tax credit - Canada
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Source verified July 23, 2026

Canadian journalism labour tax credit

Refundable tax credit for newsroom wages
Funding available
Varies by project
Deadline
Open continuously
Location
Canada
Who can apply

Corporations

See full eligibility

Overview

Refundable tax credit for qualifying journalism organizations. Supports eligible newsroom salaries tied to original written news content and is claimed through the CRA tax return process.
/100
Opportunity Score
Moderate potential, but conditions must align.

At a glance

Funding available

Financing goals
  • Obtain certifications or accreditations
Eligible Funding
  • Varies by project

Eligible candidates

Eligible Industries
  • All industries
Location
  • Canada
Legal structures
  • For-profit business
Annual revenue
  • All revenue ranges
Organisation size
  • All organization sizes
Audience
  • All groups

Next Steps

1
Determine your project
2
Validate your eligibility

Activities funded

  • Producing original written news content
  • Reporting, researching, writing, editing, and preparing newsroom content

Documents Needed

  • Completed T2SCH58 or T5013SCH58 schedule
  • QCJO designation number
  • Supporting documents for the QCJO application

Official resources

Official page

Canadian journalism labour tax credit

Program guide

Guidance on the income tax measures to support journalism

Qualified Canadian journalism organization

Qualified Canadian journalism organization - Eligibility

Application form

Application for Qualified Canadian Journalism Organization Designation - Corporation

Application for Qualified Canadian Journalism Organization Designation - Corporation

Application for Qualified Canadian Journalism Organization Designation - Corporation

Application for Qualified Canadian Journalism Organization Designation - Corporation

Application for Qualified Canadian Journalism Organization Designation - Partnership

Supporting document

Canadian Journalism Labour Tax Credit

Eligibility

Who is eligible?

  • Corporations
  • Partnerships
  • Trusts
  • Qualified Canadian journalism organizations

Who is not eligible

  • Crown corporations
  • Municipal corporations
  • Government agencies
  • Organizations that hold a Broadcasting Act licence

Eligible expenses

  • Salary or wages payable to eligible newsroom employees
  • Qualifying labour expenditures linked to original written news production

Ineligible Costs and Activities

  • Salary or wages paid before January 1, 2019
  • Amounts already reimbursed before year-end under a legal obligation
  • Amounts tied to advertising or sponsored content

Selection criteria

  • Original news content and journalistic processes and principles
  • Regular employment of two or more arm's-length journalists
  • Operating in Canada

How to apply

  • Step 1: Complete the QCJO application form
    • Use the form for your organization type: corporation, partnership, or trust.
    • Attach the required supporting documents.
  • Step 2: Submit to the CRA
    • Send the application through My Business Account.
    • Or mail it to the Journalism Section in Ottawa.
  • Step 3: Claim the tax credit
    • Corporations file T2SCH58 with the T2 return.
    • Partnerships file T5013SCH58.
    • Trusts claim the credit on the T3 return with supporting documents.

Processing and Agreement

  • The CRA reviews the application in consultation with the Advisory Board.
  • The Advisory Board makes independent recommendations to the Minister on QCJO eligibility.
  • If the organization meets the criteria, the CRA sends a letter confirming the designation and a QCJO designation number.
  • If the organization does not meet the criteria, it receives a decision letter and may request a CRA review within 60 calendar days.
  • If the original decision does not change, the organization may apply for judicial review to the Federal Court of Canada.

Additional information

  • QCJO designation is the first step to access this tax credit.
  • The CRA reviews applications with input from an independent advisory board.
  • If refused, a review can be requested within 60 calendar days.
  • Organizations found non-compliant may be given a chance to self-correct before designation is revoked.

Contacts

Frequently Asked Questions about the Canadian journalism labour tax credit Program

What is the Canadian journalism labour tax credit?

Refundable tax credit for qualifying journalism organizations. Supports eligible newsroom salaries tied to original written news content and is claimed through the CRA tax return process.

Who is eligible for the Canadian journalism labour tax credit program?

To be eligible for the Canadian journalism labour tax credit program, you must: Must be a QCJO No broadcasting licence Eligible newsroom employees

What expenses are eligible under Canadian journalism labour tax credit?

Producing original written news content Reporting, researching, writing, editing, and preparing newsroom content

Who can I contact for more information about the Canadian journalism labour tax credit?

You can contact Canada Revenue Agency (CRA) or by phone at 1-800-959-5525.

Where is the Canadian journalism labour tax credit available?

The Canadian journalism labour tax credit program is available across Canada.

Is the Canadian journalism labour tax credit a grant, loan, or tax credit?

Canadian journalism labour tax credit is a Tax Credits

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

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