Versions of s. 125.6(2)(d)
-
if the year begins after 2026, an amount determined by the formula 0.25 × A − B where A is the total of all amounts each of which is a qualifying labour expenditure of the qualifying journalism organization for the year in respect of an eligible newsroom employee, and B is the amount received by the taxpayer from the Aid to Publishers component of the Canada Periodical Fund in the year.