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.
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