Subscriptions eligible for the DNSTC must provide the subscriber with access to original written digital news content.
Publishers may voluntarily submit a new form, T622 Digital News Subscription Tax Credit - Eligible Subscription, to confirm that they (and the subscriptions they offer) are eligible. This information will then be published on the CRA webpage for individuals to reference.
This list is compiled based on organizations that voluntarily submit a request to the CRA for a determination as to whether the subscriptions they offer meet the criteria in the Income Tax Act. Other organizations may also offer a subscription that qualifies for the DSNTC, but may have chosen not to request a determination from the CRA. In these cases, their subscriptions won't appear on the CRA’s list.*
*Note: If a subscription isn't on the list, subscribers should contact the organization that offers the digital news subscription for more information.