Finance committee  Thank you for the question. Currently, the classes of eligible entities provide the basic level of eligibility for both the wage subsidy and the rent subsidy in the new hiring program. When those were introduced, there were certain classes of entities that were eligible. Broadly speaking, one of them is not-for-profit organizations.

Finance committee  In order to apply, there are a number of conditions that need to be met. First of all, you have to be a qualifying Canadian journalism organization, so you apply and you meet those standards. In addition, there are additional conditions that need to be met in order to be a qualifying journalism organization for the purposes of this tax credit.

Finance committee  I will. I have not seen that article. I do know there's a labour tax credit for qualifying journalism organizations, as well as a wage subsidy under the COVID relief. Maybe it relates to that, but both of those two measures are to come.

Finance committee  I'm happy to do so. I apologize. When I glanced quickly at the section 118 amendment that was relating to the basic personal amount and there was a measure relating to spouses, I described a measure that was appearing a little bit later. Clause 21 is actually the measure that provides clarification on who qualifies as a shared-custody parent, and again it's to clarify that if you have between 60% and 40% time with the child, then you'd be a shared-custody parent.

Finance committee  Clause 21 relates to the Canada workers benefit. Budget 2021 announced a significant enhancement to the Canada workers benefit, both in terms of expanding access and then also in providing additional flexibility when a spouse earns income. This clause relates to the enhancement of the Canada workers benefit.

Finance committee  Of course. Clause 22 amends.... Is it clause 22? That's the one—

Finance committee  Right. That's the Canada workers benefit.

Finance committee  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.

Finance committee  It applies as of the 2020 taxation year. People just filing will have done it, but it applies as of 2020.

Finance committee  That's right. It's fully available for individuals who have income up to the bottom of the second-highest tax bracket. Over the course of the second-highest tax bracket, it's gradually reduced. The additional amount is unavailable for individuals with income in the top marginal rates.

Finance committee  I apologize. It's the additional amount. There's the base basic personal amount that is not means-tested. Everybody gets it; it hasn't changed. It's just the additional amount that was announced that is means-tested, so there are now two components in the basic personal amount.

Finance committee  I'd be happy to do so. Clause 20 relates to the digital news subscription. It amends section 118.02. The recent amendments announced in the context of the support for Canadian journalism announced three measures. They're sort of scattered throughout the bill as they relate to different sections.

Finance committee  Thank you. I'd be happy to speak to clause 18.

Finance committee  Clause 18 of the bill amends section 117.1 of the Income Tax Act. The act contains a number of amounts that are indexed to inflation, and section 117.1 provides the indexation of various amounts listed in that provision. What the amendment does is that first it reorganizes subsection 117.1(1), because it used to be a bit hard to read, and it sets out all the different things in the act that are indexed to inflation and what their starting indexation value was.

Finance committee  Thank you. I'd be happy to. I'd point out that many of these clauses will actually touch on several different measures proposed under the bill. This is one of them. Clause 19 amends section 118 of the act, which provides calculations for a lot of personal tax credits. In clause 19, you'll find the amendments to the basic personal amount.