Words and Phrases - "regularly employs"

a
88
b
44
c
80
d
54
e
38
f
31
g
20
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
77
s
90
t
47
u
16
v
9
w
23
y
2

Guidance on the income tax measures to support journalism CRA Webpage 23 December 2019

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Qualified Canadian Journalism Organization - Paragraph (a) - Subparagraph (a)(vi)

Meaning of “regularly employs”/freelance exclusion

2.31. For clarity, “regularly employs” refers to the employment of journalists that is regular and continuous, either full-time or part-time, even if the position is temporarily unoccupied. For example, if an organization regularly employs two arm’s length journalists but one leaves, resulting in a temporary period where there is only one such journalist before a replacement is hired, that would not, in and of itself, disqualify the organization.

2.32. Freelance journalists are generally not considered to be employees of an organization, but would be self-employed contractors.

Words and Phrases
regularly employs
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Qualified Canadian Journalism Organization - Paragraph (b) 162
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Qualified Canadian Journalism Organization - Paragraph (a) - Subparagraph (a)(v) 497
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(1) - Qualifying Journalism Organization 403
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(1) - Qualifying Labour Expenditure 411
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(1) - Eligible Newsroom Employee 223
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(2) 195
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) 274
Tax Topics - Income Tax Act - Section 118.02 - Subsection 118.02(1) - Qualifying Subscription Expense 120
Tax Topics - Income Tax Act - Section 118.02 - Subsection 118.02(2) 94
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization - Paragraph (b) 198
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization - Paragraph (c) 296
Tax Topics - Income Tax Act - Section 253.1 - Subsection 253.1(2) 166
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization - Paragraph (f) - Subparagraph (f)(iii) 153
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization 185
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Registered Journalism Organization 250