CRA defines about the Original News Content
July 17, 2025
Global Korean Post
–
The definition of QCJO, in subparagraph 248(1)(a)(v) of the Act, requires the organization to be engaged in the production of original news content.
CRA defines the term original news content under ‘Guidance on the income tax measures to support journalism’ as follow:
2.30. The original news content of an organization generally refers to reports, features, investigations, profiles, interviews, analyses or commentaries that are:
- news;
- written, researched, edited, and formatted by and for the organization;
- based on facts and multiple perspectives actively pursued, researched, analyzed, and explained by a journalist for the organization; and
- produced in accordance with journalistic processes and principles.
2.31. The term “news” generally refers to new, factual, and important information about issues, events, governments, and other items or matters of public interest. News informs, educates, or reveals facts that were not previously known by the public. Advertisements, advertorials, sponsored or branded pieces of content, listings, catalogues, directories, guides, financial reports, schedules, calendars, timetables, comic books, cartoons, puzzles, games and horoscopes are not considered news. Further, content that is illegal in Canada is also not considered news for QCJO purposes.
2.32. Under clause (a)(v)(A) of the definition of QCJO in subsection 248(1) of the Act, the original news content must be primarily (generally interpreted to mean more than 50%) focused on matters of general interest and reports of current events, including coverage of democratic institutions and processes.
2.36. The term original news content includes content for which research, writing, editing and formatting are conducted by and for the organization. Therefore, whether news content is original depends on the active involvement of a journalist in its creation. Original news content is produced through gathering facts and should show evidence of first-hand reporting, such as independent research, interviews, and fieldwork. For example, a news article or report about an event would be original if it is written or reported by a journalist and is based on first-hand knowledge that journalist gained by conducting independent research, attending or witnessing the event, or interviewing people who organized, attended, or witnessed the event.
2.37. The rewriting, translation, reproduction or aggregation of news from external sources (including articles from news agencies, a current or previous issue of the same publication or any other publication) would not be considered original. Content produced in such a manner, by or for an organization, will factor into the determination of whether the organization is engaged in the production of original news content. For the purposes of QCJO designation, the CRA considers aggregation to be the automated or manual process of collecting information from published external sources based on keywords and presenting that information, often in an abbreviated form, without additional research, commentary, or annotation.
2.38. In addition, lightly edited reproductions of news content, whether they be reproductions of news content from external sources or of an organization’s own previously published news content, would not be considered original news content. For example, an article that repeats material from a news release with no evidence of further independent research and no additional facts, third party perspectives, or context, would not be considered original news content.
2.39. The curation of news content may be considered original news content in limited circumstances. For the purposes of QCJO designation, the CRA considers curation to be the process of selecting and presenting information to fit a particular context based on an algorithm and/or editorial considerations, as well as referencing, appropriately crediting the work of others, and adding original content, third party perspectives, or objective, neutral context and/or commentary to the selected information that helps to advance the narrative. If there is no evidence of active involvement of a journalist through the addition of news value to the selected information, the product of curation would not be considered original news content. Content produced in such a manner, by or for an organization, will factor into the determination of whether the organization is engaged in the production of original news content.
2.40. Original news content should be produced based on journalistic processes and principles, which include:
- a commitment to researching and verifying information before publication;
- a consistent practice of providing rebuttal opportunity for those being criticized and presenting alternate perspectives, interpretations and analyses;
- an honest representation of sources; and
- a practice of correcting errors,
but do not include:
- solicitation, design, or production of advertising;
- advertorials, sponsored content, or branded content (any content where a third party, advertising client or business partner, participates in the development of the concept or directs or gives final approval to a large portion of the content);
- stories produced primarily for industrial, corporate, or institutional purposes; or
- editing content that is entirely or principally accumulated or produced by algorithms or by aggregation software.
2.41. Content that is acquired, created, used, or presented in a way that contradicts journalistic processes and principles (for example, content that is plagiarized) would not be considered original news content.
2.42. Under subparagraph (a)(vii) of the QCJO definition in subsection 248(1) of the Act, an organization cannot be significantly (generally interpreted to mean 20% or more) engaged in the production of content:
- to promote the interests, or report on the activities, of an organization, an association or its members; or
- for a government, Crown corporation or government agency.
by Global Korean Post (Source: CRA)
