Canadian journalism labour tax credit - Canada

Canadian journalism labour tax credit

grant_single|update April 27, 2025
Canada
Refundable tax credit for eligible journalism organizations’ labour costs

grant_single_labels|summary

grant_single|eligibleFinancing
  • grant_single|projectCostPercent
grant_single|deadlines
  • grant_single|timelineUnspecified
grant_single|financingType
Tax Credits
grant_single|eligibleIndustries
  • Information and cultural industries
grant_single|grantors
  • Canada Revenue Agency (CRA)
  • Government of Canada
grant_single|status
grant_card_status|open

grant_single_labels|preview

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.

grant_single_labels|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.

grant_single_labels|projects

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

$ 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

$ 50,000

Upgrading bakery ovens for energy-efficient production workflow

$ 42,000

Automating packaging line to increase small produce farm capacity

$ 40,000

Launching inclusive arts workshops for individuals with disabilities

grant_single_labels|admissibility

  • 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.

grant_eligibility_criteria|who_can_apply

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

grant_eligibility_criteria|who_cannot_apply

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

grant_eligibility_criteria|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).

grant_eligibility_criteria|zone

  • Organizations operating within Canada.

grant_single_labels|apply

1
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
2
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
3
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
4
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

grant_single_labels|otherInfo

  • 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.

Apply to this program

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