Line 31350 - Digital news subscription expenses
Line 31350 - Digital news subscription expenses
You can claim up to $500 for amounts you paid in 2024 for qualifying subscription expenses.
A qualifying subscription expense is the amount a subscriber paid in the year for a digital news subscription with a qualified Canadian journalism organization (QCJO) that does not hold a licence to carry on a broadcasting undertaking. To qualify, a digital news subscription must give access to digital content that is primarily written news.
Only the individuals who entered into the agreement for the subscription can claim the expenses. If you and another person can claim the same qualifying subscription expenses, you can split the claim for those digital news subscription expenses. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for this credit.
Note
A digital news subscription may also give you access to
non-digital content or content that comes from a partner
organization of the QCJO that is not a QCJO. Only the
cost of a comparable stand-alone digital subscription to
the content of the QCJO will be eligible. If there is no
comparable stand-alone digital subscription, only half of
the amount paid is eligible.
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