Journalist
Tax guide for Canadian freelance journalists and reporters
Allowable Expenses
- Research & subscriptions — Access to news databases, academic journals, public records
- Recording equipment — Audio recorder, transcription tools, camera equipment
- Travel to assignments — Travel to interview locations — flights, accommodation, mileage
- Professional memberships — CAJ (Canadian Association of Journalists) annual dues
- Home office — Proportional share of rent, utilities if working from home
- Professional association dues — Canadian Association of Journalists (CAJ) or National Press Club membership fees
Tax Tips
- CAJ membership dues are fully deductible professional association fees
- Travel to conduct interviews and report stories is deductible — flights, hotel, and 50% of meals
- Research database subscriptions (Factiva, Lexis Advance Quicklaw) are business expenses
- Press pass application fees are deductible professional expenses
Frequently Asked Questions
Can Canadian journalists deduct travel for stories in Canada?
Yes — travel to interview subjects, cover events, or research stories is a deductible business expense. Keep receipts for flights, trains, accommodation, and record the business purpose of each trip. Meals while travelling are 50% deductible.