Income Tax Act — I-3.3 125.6
Definitions 125.6 (1) The following definitions apply in this section. assistance means an amount, other than an amount received from the Aid to Publishers component of the Canada Periodical Fund or an amount deemed under subsection (2) to have been paid, that would be included under paragraph 12(1)(x) in computing the income of a taxpayer for any taxation year if that paragraph were read without reference to (a) subparagraphs 12(1)(x)(v) to (viii), if the amount were received (i) from a person or partnership described in subparagraph 12(1)(x)(ii), or (ii) in circumstances where clause 12(1)(x)(i)(C) applies; and (b) subparagraphs 12(1)(x)(v) to (vii), in any other case. ( montant d’aide ) eligible newsroom employee , in respect of a qualifying journalism organization in a taxation year, means an individual who (a) is employed by the organization in the taxation year; (b) works, on average, a minimum of 26 hours per week throughout the portion of the taxation year in which the individual is employed by the organization; (c) at any time in the taxation year, has been, or is reasonably expected to be, employed by the organization for a minimum period of 40 consecutive weeks that includes that time; (d) spends at least 75% of their time engaged in the production of original written news content, including by researching, collecting information, verifying facts, photographing, writing, editing, designing and otherwise preparing content; and (e) meets any prescribed conditions. ( employé de salle de presse admissible ) low threshold qualifying labour expenditure of a taxpayer for a taxation year that begins before 2023 and ends after 2022, in respect of an eligible newsroom employee, means the lesser of (a) the amount determined by the formula $55,000 × A ÷ 365 where A is the lesser of 365 and the number of days in the taxation year that are before 2023 during which the taxpayer is a qualifying journalism organization, and (b) the amount determined by the formula A − B where A is the amount determined by the formula C × D ÷ E where C is the salary or wages payable by the taxpayer to the eligible newsroom employee in respect of the portion of the taxation year throughout which the taxpayer is a qualifying journalism organization, D is the number of days in the taxation year that are before 2023 during which the taxpayer is a qualifying journalism organization, and E is the number of days in the taxation year during which the taxpayer is a qualifying journalism organization, and B is the amount determined by the formula F × G ÷ H where F is the total of all amounts each of which is an amount of assistance that (i) the taxpayer has received, is entitled to receive or can reasonably be expected to receive, in respect of amounts described in C, and (ii) has not been repaid before the end of the year pursuant to a legal obligation to do so, G is the number of days in the taxation year that are before 2023 during which the taxpayer is a qualifying journalism organization, and H is the number of days in the taxation year during which the taxpayer is a qualifying journalism organization. ( seuil inférieur de dépense de main-d’oeuvre admissible ) qualifying journalism organization , at any time, means a qualified Canadian journalism organization that meets the following conditions: (a) it does not hold a licence , as defined in subsection 2(1) of the Broadcasting Act ; and (b) if it is a corporation having share capital, it meets the conditions in subparagraph (e)(iii) of the definition Canadian newspaper in subsection 19(5). ( organisation journalistique admissible ) (c) [Repealed, 2021, c. 23, s. 23] (d) [Repealed, 2021, c. 23, s. 23] qualifying labour expenditure of a taxpayer for a taxation year in respect of an eligible newsroom employee, for a taxation year (a) that begins before 2023 and ends after 2022, means the lesser of (i) the amount determined by the formula $85,000 × A ÷ 365 where A is the lesser of 365 and the number of days i