23 (1) The Act is amended by adding the following after section 125.5:
125.6 (1) The following definitions apply in this section.
eligible newsroom employee , in respect of a qualifying journalism organization in a taxation year, means an individual who
[...]
(b) works, on average, a minimum of 26 hours per week throughout the portion of the taxation year in which the individual is employed by the organization;
(c) at any time in the taxation year, has been, or is reasonably expected to be, employed by the organization for a minimum period of 40 consecutive weeks that includes that time;
qualifying labour expenditure , of a taxpayer for a taxation year in respect of an eligible newsroom employee, means the lesser of
(b) the amount determined by the formula
A − B
where
(2) Subsection (1) is deemed to have come into force on January 1, 2019. For greater certainty, it does not apply in respect of salary or wages that are in respect of a period before January 1, 2019.
