Government of Canada / Gouvernement du Canada
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Income Tax Act

Version of section 118.02 from 2020-01-01 to 2021-06-28:

Marginal note:Definitions

  •  (1) The following definitions apply in this section.

    digital news subscription

    digital news subscription, of an individual with a qualified Canadian journalism organization, means an agreement entered into between the individual and the qualified Canadian journalism organization, if

    • (a) the agreement entitles an individual to access content of the qualified Canadian journalism organization in digital form; and

    • (b) the qualified Canadian journalism organization is primarily engaged in the production of original written news content and is not engaged in a broadcasting undertaking as defined in subsection 2(1) of the Broadcasting Act. (abonnement aux nouvelles numériques)

    qualifying subscription expense

    qualifying subscription expense, for a taxation year, means the amount paid in the year for a digital news subscription of an individual with a qualified Canadian journalism organization and, for this purpose, if the digital news subscription provides access to content in non-digital form or content other than content of qualified Canadian journalism organizations, the amount considered to be paid for the digital news subscription shall not exceed

    • (a) the cost of a comparable digital news subscription with the qualified Canadian journalism organization that solely provides access to content of qualified Canadian journalism organizations in digital form; and

    • (b) if there is no such comparable digital news subscription, 1/2 of the amount actually paid. (dépense pour abonnement admissible)

  • Marginal note:Digital news subscription tax credit

    (2) For the purpose of computing the tax payable under this Part by an individual for a taxation year that is before 2025, there may be deducted the amount determined by the formula

    A × B


    is the appropriate percentage for the year; and
    is the lesser of
    • (a) $500, and

    • (b) the total of all amounts each of which is a qualifying subscription expense of the individual for the year.

  • Marginal note:Apportionment of credit

    (3) If more than one individual is entitled to a deduction under this section for a taxation year in respect of a qualifying subscription expense, the total of all amounts so deductible shall not exceed the maximum amount that would be so deductible for the year by any one of those individuals in respect of the qualifying subscription expense, if that individual were the only individual entitled to deduct an amount for the year under this section, and if the individuals cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2007, c. 2, s. 21, c. 35, s. 37
  • 2013, c. 34, s. 247
  • 2017, c. 20, s. 13
  • 2019, c. 29, s. 15

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