National Action Plan on Open Government Commitment

C02.1.04 - Democracy and Civic Space

Commitment:
Democracy and Civic Space
Milestone:
Take action to address the rising spread of disinformation in Canada and its consequences on the health of our democracy
Indicator:
C02.1.04 - New models are explored that enable private giving and philanthropic support for trusted, professional, non-profit journalism and local news
Lead Organization:
Canadian Heritage
Deadline:
By March 2024
Summit for Democracy:
Yes

Updates

2023-12
Status:
Complete
Evidence of progress:

This measure is under the purview of the Department of Finance Canada.

Business models that leverage philanthropic support for journalism and local news will continue to be tested by the industry, including through RJO status. Canadian Heritage will continue to monitor and discuss these models with stakeholders within the broader context of ensuring that Canada’s policies and programs are tailored to the evolving needs of the news ecosystem.

Evidence:

The Federal Budget 2019 introduced three income tax measures to provide support to Canadian journalism organizations producing original news content, namely:

• a 25% refundable labour tax credit for salary or wages payable in respect of an eligible newsroom employee on or after January 1, 2019;
• a 15% non-refundable personal income tax credit to allow individuals to claim digital news subscription costs paid to a qualifying organization after 2019 and before 2025; and
• extending eligibility for registration as a qualified donee to registered journalism organizations (RJO), beginning on January 1, 2020. In addition to being exempt from paying income tax, RJOs can also issue donation receipts for gifts they receive, and registered charities can make gifts to them.

The legislation amending the Income Tax Act (Act) related to the above measures, received Royal Assent on June 21, 2019. In April 2020, the Department of Finance announced changes to these measures, which are included as part of Bill C-30, An Act to implement certain provisions of the budget tabled in Parliament on April 19, 2021. Bill C-30 received Royal Assent on June 29, 2021 and is now law.

This measure is under the purview of the Department of Finance Canada.
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/business-tax-credits/qualified-canadian-journalism-organization/guidance.html

For a full list of up-to-date registered journalism organizations: https://www.canada.ca/en/revenue-agency/services/charities-giving/other-organizations-that-issue-donation-receipts-qualified-donees/other-qualified-donees-listings/list-registered-journalism-organizations.html

2023-09
Status:
Complete
Evidence of progress:

This measure is under the purview of the Department of Finance Canada. There are currently 10 qualified donees to registered journalism organizations (RJO) listed on the CRA Web page.

Business models that leverage philanthropic support for journalism and local news will continue to be tested by the industry, including through RJO status. Canadian Heritage will continue to monitor and discuss these models with stakeholders within the broader context of ensuring that Canada’s policies and programs are tailored to the evolving needs of the news ecosystem.

Evidence:

The Federal Budget 2019 introduced three income tax measures to provide support to Canadian journalism organizations producing original news content, namely:

• a 25% refundable labour tax credit for salary or wages payable in respect of an eligible newsroom employee on or after January 1, 2019;
• a 15% non-refundable personal income tax credit to allow individuals to claim digital news subscription costs paid to a qualifying organization after 2019 and before 2025; and
• extending eligibility for registration as a qualified donee to registered journalism organizations (RJO), beginning on January 1, 2020. In addition to being exempt from paying income tax, RJOs can also issue donation receipts for gifts they receive, and registered charities can make gifts to them.

The legislation amending the Income Tax Act (Act) related to the above measures, received Royal Assent on June 21, 2019. In April 2020, the Department of Finance announced changes to these measures, which are included as part of Bill C-30, An Act to implement certain provisions of the budget tabled in Parliament on April 19, 2021. Bill C-30 received Royal Assent on June 29, 2021 and is now law.
This measure is under the purview of the Department of Finance Canada.

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/business-tax-credits/qualified-canadian-journalism-organization/guidance.html
List of registered journalism organizations: https://www.canada.ca/en/revenue-agency/services/charities-giving/other-organizations-that-issue-donation-receipts-qualified-donees/other-qualified-donees-listings/list-registered-journalism-organizations.html

2023-06
Status:
Complete
Evidence of progress:

This measure is under the purview of the Department of Finance Canada. There are currently 9 qualified donees to registered journalism organizations (RJO) listed on the CRA Web page.

Business models that leverage philanthropic support for journalism and local news will continue to be tested by the industry, including through RJO status. Canadian Heritage will continue to monitor and discuss these models with stakeholders within the broader context of ensuring that Canada’s policies and programs are tailored to the evolving needs of the news ecosystem.

Evidence:

The Federal Budget 2019 introduced three income tax measures to provide support to Canadian journalism organizations producing original news content, namely:

• a 25% refundable labour tax credit for salary or wages payable in respect of an eligible newsroom employee on or after January 1, 2019;
• a 15% non-refundable personal income tax credit to allow individuals to claim digital news subscription costs paid to a qualifying organization after 2019 and before 2025; and
• extending eligibility for registration as a qualified donee to registered journalism organizations (RJO), beginning on January 1, 2020. In addition to being exempt from paying income tax, RJOs can also issue donation receipts for gifts they receive, and registered charities can make gifts to them.

The legislation amending the Income Tax Act (Act) related to the above measures, received Royal Assent on June 21, 2019. In April 2020, the Department of Finance announced changes to these measures, which are included as part of Bill C-30, An Act to implement certain provisions of the budget tabled in Parliament on April 19, 2021. Bill C-30 received Royal Assent on June 29, 2021 and is now law.
This measure is under the purview of the Department of Finance Canada.

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/business-tax-credits/qualified-canadian-journalism-organization/guidance.html
List of registered journalism organizations: https://www.canada.ca/en/revenue-agency/services/charities-giving/other-organizations-that-issue-donation-receipts-qualified-donees/other-qualified-donees-listings/list-registered-journalism-organizations.html

2023-03
Status:
Complete
Evidence of progress:

This measure is under the purview of the Department of Finance Canada. There are currently 8 qualified donees to registered journalism organizations (RJO) listed on CRA Web page.

Business models that leverage philanthropic support for journalism and local news will continue to be tested by the industry, including through RJO status. Canadian Heritage will continue to monitor and discuss these models with stakeholders within the broader context of ensuring that Canada’s policies and programs are tailored to the evolving needs of the news ecosystem.

Evidence:

The Federal Budget 2019 introduced three income tax measures to provide support to Canadian journalism organizations producing original news content, namely:

• a 25% refundable labour tax credit for salary or wages payable in respect of an eligible newsroom employee on or after January 1, 2019;
• a 15% non-refundable personal income tax credit to allow individuals to claim digital news subscription costs paid to a qualifying organization after 2019 and before 2025; and
• extending eligibility for registration as a qualified donee to registered journalism organizations (RJO), beginning on January 1, 2020. In addition to being exempt from paying income tax, RJOs can also issue donation receipts for gifts they receive, and registered charities can make gifts to them.

The legislation amending the Income Tax Act (Act) related to the above measures, received Royal Assent on June 21, 2019. In April 2020, the Department of Finance announced changes to these measures, which are included as part of Bill C-30, An Act to implement certain provisions of the budget tabled in Parliament on April 19, 2021. Bill C-30 received Royal Assent on June 29, 2021 and is now law.
This measure is under the purview of the Department of Finance Canada.

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/business-tax-credits/qualified-canadian-journalism-organization/guidance.html
List of registered journalism organizations: https://www.canada.ca/en/revenue-agency/services/charities-giving/other-organizations-that-issue-donation-receipts-qualified-donees/other-qualified-donees-listings/list-registered-journalism-organizations.html