Consultations on Extending the Canadian Journalism Labour Tax Credit to Audio and Audiovisual News Organizations
Current Status: Closed
The Canadian Journalism Labour Tax Credit is a refundable tax credit that supports Canadian journalism organizations producing original written news.
Through the 2026 Spring Economic Update, the government committed to extending the credit to audio and audiovisual news production, recognizing the importance of broadcast journalism and reaffirming a commitment to supporting fact-based local journalism that benefits Canadians.
This consultation sought views and feedback on the potential design features of the proposed extension.
This engagement process gave all interested members of the public the opportunity to provide input on the extension design. The consultation ran from June 3, 2026 to July 31, 2026.
Thank you to everyone who participated.
This consultation sought feedback on the following questions:
- What is the general state of Canada's audio and audiovisual news production industry? What specific challenges are those in this industry experiencing?
- Eligibility for the Canadian journalism labour tax credit is contingent on a news organization first being designated as a qualified Canadian journalism organization (QCJO). Are there considerations with respect to this condition that should be considered in extending access to the credit for audio and audiovisual news?
- To access the Canadian journalism labour tax credit, an organization must also be designated as a qualifying journalism organization (QJO). How should this designation be adjusted to allow audio and audiovisual news organizations access to the credit?
- For instance, what types of audio and audiovisual news organizations should be eligible for the Canadian journalism labour tax credit?
- How should the definition of "eligible newsroom employee" be modified? In addition to removing the requirement to be engaged in preparing exclusively "written" news content, would the below lists of currently and newly eligible activities appropriately capture typical production and presentation activities in these newsrooms?
- Currently eligible activities: researching, collecting information, verifying facts, photographing, writing, editing, designing and otherwise preparing content.
- Newly eligible activities: videography, sound recording, video or sound editing, post-production, presentation of a news bulletin or a news segment, and other activities related to the preparation or presentation of content.
- Is the $85,000 annual cap on qualifying labour expenditures for the Canadian journalism labour tax credit appropriate in the context of an extension to audio and audiovisual news organizations?
- Currently there is a temporary enhanced tax credit rate of 35 per cent on qualifying labour expenditures until December 31, 2026. Are there any important factors the government should consider with respect to the credit rate in the context of audio and audiovisual news organizations?
- Does an extension of eligibility for the Canadian journalism labour tax credit to audio and audiovisual news organizations raise any other considerations the government should examine with respect to the credit's broader framework, such as the mandate of the Independent Advisory Board on Eligibility for Journalism Tax Measures?
What's next?
Now that the formal consultation has concluded, input received will be considered alongside the analysis departmental officials are conducting as part of the ongoing work on the Canadian Journalism Labour Tax Credit. At any time, Canadians are welcome to share their ideas and comments with the Department of Finance.