Canadian Journalism Labour Tax Credit
Canada Revenue Agency / Canadian Heritage
Up to $85K
Rate of 25% of qualifying labour expenditure; increased to 35% for January 1, 2023 to December 31, 2026; annual cap $85,000 per eligible newsroom employee
Refundable credit on salaries and wages of eligible newsroom employees of qualifying Canadian journalism organizations producing original written news content.
Open the official page ↗How to apply
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Who qualifies
Organization must be a qualified Canadian journalism organization (QCJO) and a qualifying journalism organization; must not hold a Broadcasting Act licence; corporations with share capital must meet Canadian newspaper ownership conditions. Eligible employees work an average of at least 26 hours per week for at least 40 consecutive weeks and spend at least 75% of time producing original written news content. Audio and audiovisual organizations are not currently covered (extension under consultation).
Good to know
- Funding: max is the per-employee salary cap, not a credit cap. Rate returns to 25% after 2026. Cap is prorated for partial years.
- Cost share: 35% of eligible costs
- Notes: Applies to tax years beginning on or after January 1, 2019.
Evidence from the official page
- amount“from January 1, 2023 to December 31, 2026” source ↗
- amount“After that period, the rate will return to 25%.” source ↗
- amount“increased from $55,000 to $85,000 per eligible newsroom employee” source ↗
Verified 2026-10-08 · High confidence. Always confirm on the official page before applying.