TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CANADIAN JOURNALISM LABOUR TAX CREDIT [1 record]

Record 1 2023-12-04

English

Subject field(s)
  • Taxation
  • The Press (News and Journalism)
  • Audiovisual Journalism
OBS

The Canadian journalism labour tax credit was introduced in Budget 2019 as one of several measures to support Canadian journalism. It provides a refundable 25-per-cent tax credit on the salary or wages paid to eligible newsroom employees of a "qualifying journalism organization." Qualifying labour expenditures per eligible newsroom employee are capped at $55,000 for a taxation year.

Key term(s)
  • Canadian journalism labor tax credit

French

Domaine(s)
  • Fiscalité
  • Presse écrite
  • Presse audiovisuelle
OBS

Le crédit d'impôt pour la main-d'œuvre journalistique canadienne a été instauré dans le budget de 2019 comme l'une des nombreuses mesures visant à appuyer le journalisme canadien. Il prévoit un crédit d'impôt remboursable de 25 % sur les salaires ou traitements payés aux employés de salle de presse admissibles d'une «organisation journalistique admissible». Les dépenses de main-d'œuvre admissibles par employé de salle de presse admissible sont assujetties à un plafond de 55 000 $ pour une année d'imposition.

Spanish

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