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Published | Category : Income tax - businesses

Introduction of a Tax Credit to Support Print Media Companies

An eligible corporation that holds a qualification certificate issued by Investissement Québec for a taxation year can claim the tax credit to support print media companies if it meets certain conditions. The qualification certificate must certify that, in that taxation year, the corporation produced and disseminated a print media with original written information content, such as a print publication, an information website or a mobile application dedicated to information. 

The tax credit is equal to 35% of the qualified wages the corporation incurred in the taxation year after December 31, 2018, for all eligible employees. However, an employee's annual qualified wages cannot exceed $75,000.  

A corporation that is a member of an eligible partnership can claim the tax credit for its share of the qualified wages incurred by the partnership for its fiscal period ended in the corporation's taxation year.

For more information, see information bulletin 2019-9 published by the Ministère des Finances.

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