Applying to become a registered journalism organization
To become a registered journalism organization (RJO) under the Income Tax Act, an organization must first be designated as a qualified Canadian journalism organization (QCJO). For more information, go to Qualified Canadian journalism organization.
To apply
An organization may apply to the Minister of National Revenue for registration as an RJO using Form T624, Application to Register a Journalism Organization Under the Income Tax Act. The organization can apply to become an RJO and a QCJO at the same time. However, it must first be designated as a QCJO by the Canada Revenue Agency (CRA) before RJO status can be considered.
The application form and any supporting documents can be submitted to the CRA online through My Business Account, or by:
Mail:
Charities Directorate
Canada Revenue Agency
Ottawa ON K1A 0L5
Criteria
An organization must meet all the following criteria to be eligible for registration as an RJO:
- It must be designated as a QCJO.
- It must be a corporation or a trust.
- It must be constituted and operated for purposes exclusively related to journalism.
- Any business activities it carries on must be related to its purposes.
- All members of its board of directors or trustees must deal with each other at arm's length.
- It cannot be controlled, directly or indirectly in any manner whatsoever, by one person or a group of persons that do not deal with each other at arm's length.
- Generally, in any one taxation year, it cannot accept gifts from any one source that represent more than 20% of its total revenues (including donations).
- No part of its income can be payable to, or otherwise available for the personal benefit of a proprietor, member, shareholder, director, trustee, settlor or like individual.
- It must be primarily engaged in the production of original news content.
For more information on these criteria and other requirements for RJOs under the Act, see Guidance on the income tax measures to support journalism.
An applicant journalism organization that receives a notice refusing its registration as an RJO can object to the decision by filing a notice of objection.
If you have questions about becoming an RJO, contact the Charities Directorate.