Clause 23 relates to the tax credit in support of labour expenditures for qualifying journalism organizations. This provides support for journalism on their newsroom employees. Again, it contains a number of technical amendments in order to ensure that the program better meets its objectives.
With respect to any potential double-dipping, I'm not certain. I've not seen the article, and I'm not sure how that would work, as the journalism rules do take into account any government assistance received.
I'm afraid I can't speak to the specific tax planning that was mentioned, other than to point out that the rules do contemplate that you may be able to claim both credits and that the amount for journalism is reduced by the amount of government assistance, which would include amounts received under the wage subsidy.