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  1. Budget Implementation Act, 2019, No. 1 - S.C. 2019, c. 29 (Section 23)

    • 23 (1) The Act is amended by adding the following after section 125.5:

      Marginal note:Definitions

      • 125.6 (1) The following definitions apply in this section.

        eligible newsroom employee

        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

        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

          A 
          is the salary or wages payable by the taxpayer to the eligible newsroom employee in respect of the portion of the taxation year throughout which the taxpayer is a qualifying journalism organization, and

          [...]

    • (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.


  2. Canada Labour Code - R.S.C., 1985, c. L-2 (Section 181)

    181 The Governor in Council may make regulations for carrying out the purposes and provisions of this Division and, without restricting the generality of the foregoing, may make regulations

    • (a) requiring employers to pay employees who report for work at the call of the employer wages for such minimum number of hours as may be prescribed, whether or not the employee is called on to perform any work after so reporting for work;

    • (b) fixing the maximum price to be charged for board, whether full or partial, furnished by or on behalf of an employer to an employee, or the maximum deduction to be made therefor from the wages of the employee by the employer;

    • (c) fixing the maximum price to be charged for living quarters, either permanent or temporary, furnished by or on behalf of an employer to an employee, whether or not those quarters are self-contained and whether or not the employer retains general possession and custody thereof, or the maximum deduction to be made therefor from the wages of the employee by the employer;

    [...]


  3. Foreign Missions and International Organizations Act - S.C. 1991, c. 41 (SCHEDULE II : Vienna Convention on Consular Relations)

    [...]

    [...]

    • [...]

    • 3 If criminal proceedings are instituted against a consular officer, he must appear before the competent authorities. Nevertheless, the proceedings shall be conducted with the respect due to him by reason of his official position and except in the case specified in paragraph 1 of this Article, in a manner which will hamper the exercise of consular functions as little as possible. When, in the circumstances mentioned in paragraph 1 of this Article, it has become necessary to detain a consular officer, the proceedings against him shall be instituted with the minimum of delay.

    [...]

    • [...]

    • 2 Members of the service staff shall be exempt from dues and taxes on the wages which they receive for their services.

    • 3 Members of the consular post who employ persons whose wages or salaries are not exempt from income tax in the receiving State shall observe the obligations which the laws and regulations of that State impose upon employers concerning the levying of income tax.

    [...]

    If criminal proceedings are instituted against an honorary consular officer, he must appear before the competent authorities. Nevertheless, the proceedings shall be conducted with the respect due to him by reason of his official position and, except when he is under arrest or detention, in a manner which will hamper the exercise of consular functions as little as possible. When it has become necessary to detain an honorary consular officer, the proceedings against him shall be instituted with the minimum of delay.

    [...]


  4. Economic and Fiscal Update Implementation Act, 2021 - S.C. 2022, c. 5 (Section 9)

    • 9 (1) The Regulations are amended by adding the following after section 9600:

      [...]

      Marginal note:Tax credit — air quality improvement

      • 9700 (1) The following definitions apply in this section.

        MERV

        MERV  means the minimum efficiency reporting value parameters specified in ANSI/ASHRAE Standard 52.2-2017, Method of Testing General Ventilation Air-Cleaning Devices for Removal Efficiency by Particle Size, Section 12, Minimum Efficiency Reporting Value (MERV) for Air Cleaners, Table 12-1, Minimum Efficiency Reporting Value (MERV) Parameters. (MERV)

      • [...]

      • (3) The outlays and expenses in subsection (2) do not include an outlay or expense of an eligible entity

        • [...]

        • (e) that is salary or wages paid to an employee of the eligible entity; or


  5. Income Tax Act - R.S.C., 1985, c. 1 (5th Supp.) (Section 125.6)
    Marginal note:Definitions

    • 125.6 (1) The following definitions apply in this section.

      eligible newsroom employee

      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

      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

        A 
        is the salary or wages payable by the taxpayer to the eligible newsroom employee in respect of the portion of the taxation year throughout which the taxpayer is a qualifying journalism organization, and

        [...]

    [...]


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