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YOU ARE HERE:

 1. Canada.ca
 2. Taxes
 3. Income tax
 4. Personal income tax
 5. Claiming deductions, credits, and expenses
 6. All deductions, credits, and expenses


ABOUT THE DIGITAL NEWS SUBSCRIPTION TAX CREDIT


CHANGES TO LEGISLATION

On June 29, 2021, Bill C-30, An Act to implement certain provisions of the
budget tabled in Parliament on April 19, 2021, and other measures received Royal
Assent and is now law. This bill includes the changes that were announced by the
Department of Finance on April 17, 2020, with respect to the tax measures that
support journalism, with an additional change to the digital news subscription
tax credit. The guidance has been updated on that basis.

The amendments clarify the CRA’s authority to publish both the names of
organizations whose digital news subscriptions are eligible for the subscription
tax credit, and the qualifying subscriptions they offer. As a result, a process
is in place so organizations can get confirmation from the CRA that the
subscriptions they offer are eligible for the digital news subscription tax
credit for individuals.


OVERVIEW

The digital news subscription tax credit is a non-refundable tax credit for
amounts paid by individuals to a qualified Canadian journalism organization
(QCJO) for qualifying subscription expenses after 2019 and before 2025.


QUALIFYING SUBSCRIPTION EXPENSE

A qualifying subscription expense is the amount a subscriber paid in the year
for a digital news subscription with a QCJO that does not hold a licence as
defined in subsection 2(1) of the Broadcasting Act. To qualify for the credit, a
digital news subscription must entitle an individual to access content in
digital form that is primarily written news.


HOW CAN A QCJO REQUEST A DETERMINATION OF ELIGIBLE SUBSCRIPTION(S)

A QCJO can complete and submit Form T622, Digital News Subscription Tax Credit –
Eligible Subscription to request confirmation that the subscriptions it offers
are eligible as qualifying subscriptions. Eligible subscription names will be
published on CRA's List of qualifying digital news subscriptions (List).

Organizations can submit Form T622 either at the time that they apply for
designation as a QCJO or at a later date.

For more information on applying for QCJO designation, go to Supporting Canadian
Journalism.

Organizations whose subscriptions no longer qualify for the credit are required
to inform their subscribers.


HOW INDIVIDUALS CAN CLAIM THE DIGITAL NEWS SUBSCRIPTION TAX CREDIT

Individuals who have entered into an agreement with a QCJO for a qualifying
subscription that is eligible, can claim the credit on Line 31350 of their T1
Income Tax and Benefit Return for the years 2020 to 2024.

A list of organizations that offer eligible qualifying subscriptions is posted
on the List .

The List is compiled based on organizations that submit a request to the CRA for
a determination as to whether the subscriptions they offer meet the criteria in
the Income Tax Act. Other organizations may offer a subscription that qualifies
for the digital news subscription tax credit, but may have not requested a
determination from the CRA. You should contact the organization that offers the
digital subscription for more information if the name is not on this list.

The maximum credit will be calculated by:

 * multiplying the lowest personal income tax rate (15%) by the total of all
   amounts paid by the individual for qualifying subscription expenses in the
   year up to $500.

Only the individual(s) who entered into the agreement can claim the credit:

 * if more than one individual is entitled to claim the qualifying subscription
   expense for a year (i.e. spouses, roommates, etc.), the total amount can be
   split between them provided that the total amount claimed is not more than
   the maximum amount that would be allowed if only one of them made the claim.

If the qualifying subscription is eligible and provides access to content in
non-digital form or content other than content of the QCJO:

 * only the cost of a stand-alone digital subscription to the content of the
   QCJO will be an eligible expense; and
 * if there is no stand-alone subscription, the amount is limited to the cost of
   a comparable stand-alone digital subscription that provides access to content
   of a QCJO. If there is no comparable digital news subscription then only one
   half of the amount paid is an eligible expense.

Subscribers should keep all their receipts in case the CRA asks to see them at a
later date.

For more information on the digital news subscription tax credit criteria, go to
Guidance on the income tax measures to support journalism.

If you have additional questions about the digital news subscription tax credit,
please send an inquiry through our webform.

Report a problem or mistake on this page

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 * GC Key access
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 * Social Insurance Number (SIN) validation problems
 * Other login error not in this list

I can't find what I'm looking for
Other issue not in this list
Submit


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Date modified: 2021-07-27





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