Government of Canada / Gouvernement du Canada
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Income Tax Act

Version of section 125.6 from 2019-06-21 to 2021-06-28:

Marginal note:Definitions

  •  (1) The following definitions apply in this section.


    assistance means an amount, other than an amount deemed under subsection (2) to have been paid, that would be included under paragraph 12(1)(x) in computing the income of a taxpayer for any taxation year if that paragraph were read without reference to

    • (a) subparagraphs 12(1)(x)(v) to (viii), if the amount were received

      • (i) from a person or partnership described in subparagraph 12(1)(x)(ii), or

      • (ii) in circumstances where clause 12(1)(x)(i)(C) applies; and

    • (b) subparagraphs 12(1)(x)(v) to (vii), in any other case. (montant d’aide)

    eligible newsroom employee

    eligible newsroom employee, in respect of a qualifying journalism organization in a taxation year, means an individual who

    • (a) is employed by the organization in the taxation year;

    • (b) works, on average, a minimum of 26 hours per week throughout the portion of the taxation year in which the individual is employed by the organization;

    • (c) at any time in the taxation year, has been, or is reasonably expected to be, employed by the organization for a minimum period of 40 consecutive weeks that includes that time;

    • (d) spends at least 75% of their time engaged in the production of news content, including by researching, collecting information, verifying facts, photographing, writing, editing, designing and otherwise preparing content; and

    • (e) meets any prescribed conditions. (employé de salle de presse admissible)

    qualifying journalism organization

    qualifying journalism organization, at any time, means a qualified Canadian journalism organization that meets the following conditions:

    • (a) it is primarily engaged in the production of original written news content;

    • (b) it does not carry on a broadcasting undertaking as defined in subsection 2(1) of the Broadcasting Act;

    • (c) it does not, in the taxation year in which the time occurs, receive an amount from the Aid to Publishers component of the Canada Periodical Fund; and

    • (d) if it is a corporation having share capital, it meets the conditions in subparagraph (e)(iii) of the definition Canadian newspaper in subsection 19(5). (organisation journalistique admissible)

    qualifying labour expenditure

    qualifying labour expenditure, of a taxpayer for a taxation year in respect of an eligible newsroom employee, means the lesser of

    • (a) the amount determined by the formula

      $55,000 × A/365


      is the lesser of 365 and the number of days in the taxation year, and
    • (b) the amount determined by the formula

      A − B


      is the salary or wages payable by the taxpayer to the eligible newsroom employee in respect of the portion of the taxation year throughout which the taxpayer is a qualifying journalism organization, and
      is the total of all amounts each of which is an amount of assistance that
      • (i) the taxpayer has received, is entitled to receive or can reasonably be expected to receive, in respect of amounts described in A, and

      • (ii) has not been repaid before the end of the year pursuant to a legal obligation to do so. (dépense de main-d’oeuvre admissible)

  • Marginal note:Tax credit

    (2) A taxpayer that is a qualifying journalism organization at any time in a taxation year and that files a prescribed form containing prescribed information with its return of income for the year is deemed to have, on its balance-due day for the year, paid on account of its tax payable under this Part for the year an amount determined by the formula



    is the total of all amounts each of which is a qualifying labour expenditure of the qualifying journalism organization for the year in respect of an eligible newsroom employee.
  • Marginal note:When assistance received

    (3) For the purposes of this Act other than this section, and for greater certainty, the amount that a qualifying journalism organization is deemed under subsection (2) to have paid for a taxation year is assistance received by it from a government immediately before the end of the year.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2019, c. 29, s. 23

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