Annual Tariff/Copyright Forms

Last Updated January 27th, 2025

CLICK HERE FOR A CHART SUMMARIZING ALL COPYRIGHT TARIFFS APPLICABLE TO C/C RADIO

CLICK HERE TO LEARN MORE ABOUT COPYRIGHT

Summary Chart for CMRRA, SOCAN and Re:Sound Tariffs Only

Tariff	Form (Make Copy or Download)	Due Date	Calculation Period (calendar year Jan 1 to Dec 31)
SOCAN 1B (Performance) _____ SOCAN (Reproduction) Updated for 2025	English French/Bilingual	Jan 31st	1B (Performance): based on current year estimated/budgeted gross annual operating costs + previous year actuals _____ Flat rate regardless of operating costs
CMRRA Reproduction Updated for 2025	English French/Bilingual	Jan 31st	Flat rate regardless of operating costs
Re:Sound 1.B and 1.B.2	Contact Re:Sound	Jan 1st	Flat rate regardless of operating costs

Below, you can find the annual forms for various Copyright Tariffs that AM/FM and internet radio stations are required to pay. More forms will be added as they become available. Please carefully read the information after each Tariff Name/Title to determine if you need to pay it.

Registration

SOCAN – http://www.socan.com/join-now/

CMRRA – http://www.cmrra.ca/

Re:Sound – https://www.resound.ca/contact/

SODRAC (French) – https://sodrac.ca

TERMS
Simulcast – a copy of your AM/FM stream happening at the same time via the internet
Webcast – a separate/independent stream (i.e. if you run two channels)

C/C stations must pay annual tariffs to these three copyright collectives:

SOCAN Tariff 1B & CMRRA-SOCAN Reproduction Right Tariff (Non-Commercial Radio) [Details for 1B]

Who: All Campus, Community, and Indigenous stations, including Internet stations (see special instructions below for 1B for Internet-only stations)

When: Annually, due by Jan 31

Tariff 1B: budget/estimated gross operating expenses for the upcoming year (Jan 1 to Dec 31)

SOCAN Reproduction Right Tariff: flat rates ($4+tax)

Tariff 1B – Why: Radio stations need a licence from creators and publishers to broadcast the compositions for which they own the copyright. Includes simulcasts (online internet streams that are the same as the FM or AM broadcast), other unique webcasts, and streaming archives.

CMRRA-SOCAN Reproduction Right Tariff – Why: radio stations need a licence from creators and publishers to reproduce the compositions for which they own the copyright (reproduction includes logging, pre-producing programs, archiving programs, digitizing music libraries, etc.). Since this is a joint tariff of CMRRA and SOCAN, different amounts have to be paid to each of the two collectives for the same tariff.

Cost of 1B: 1.9% of stations’ estimated gross operating costs for the upcoming year

Cost of SOCAN Reproduction Rights: 8% for English Language stations and 77% for French Language stations of $50 total annual flat rate for AM/FM broadcasting and $20 total annual flat rate for a simulcast (the rest goes to CMRRA) + $4 flat rate (of larger $100 total flat rate with the rest going to CMRRA) for all stations with webcasts/streaming archives (AM/FM stations with only a simulcast and no additional streams do not need to pay this extra flat rate fee)

SOCAN has created a single form to pay the 1B Performance Rights tariff and the SOCAN portion of the SOCAN-CMRRA Reproduction Rights tariff. The form (a copy is below) covers two different tariffs and has three tabs (one for each tariff plus a summary tab).

SOCAN’s form may have amounts already entered into one or several boxes. Those are sample amounts to ensure the formulas work correctly and are not intended to apply to your station. Please delete any example data entered into the form and substitute the correct numbers from your station’s gross annual operating costs.

Note that these two SOCAN tariffs are calculated differently! The 1B Performance Rights tariff is based on an estimate (i.e. your budget) of your gross operating costs for the current calendar year (Jan 1 to Dec 31). In contrast, the CMRRA-SOCAN Reproduction Rights tariff is a flat rate tariff regardless of your operating costs. For SOCAN 1B, unless your gross operating costs stay the same from year to year, you must put different numbers each year into the 1B tab of the form.

Also, note that for 1B, SOCAN uses the actuals you send each year to determine whether you paid the right amount for the previous year (originally based on a budget estimate). If your actuals are lower than your estimate, SOCAN may give you a credit that you can apply to future payments. You should contact SOCAN to check if you have a credit. They do not want to hold onto credits and will send you a cheque, or there is a space on the form to use it to reduce your current year’s payment.

COMBINED SOCAN FORMS HERE – English (Updated for 2025 by SOCAN) – Please Make A Copy (File>Make a Copy) or Download

COMBINED SOCAN FORMS HERE – French

HERE IS A SUPPORT FORM THAT GIVES YOU NOTES BY EACH LINE (2025)!

SOCAN Support Contact – Karine MelChior – karine.MelChior@socan.com
Eric Gillespie – Director, Royalty Collections- Eric.Gillespie@socan.com

Support Video (April 2022) for SOCAN [53min – youtube] NCRA/ANREC has asked SOCAN if we can host another training session, and they are reviewing the need to do so in February or March. The video linked above is mostly correct, except for the CMRRA portion, which is now a flat fee (Jan 27, 2025)

You may pay via Cheque, or contact SOCAN to arrange another form (They offer EFT & E-transfer, I believe)

What you need to fill out the form:

Last calendar year’s actual financial numbers (Jan 1 – Dec 31)
Current calendar year budget (Jan 1- Dec 31)
Credits from the previous year overpayments (if applicable)

Note to internet-only stations: You are required to pay tariff 1B and only the Additional Webstreams portion of the SOCAN Reproduction Rights tariff (that’s a $4 flat rate out of a total $100 flat rate with the other $96 going to CMRRA). You do not need to fill out any other portions of the Reproduction tab. If you have any trouble with the forms, contact the NCRA/ANREC office for assistance.

If your AM/FM station offers other webcasts aside from a simulcast (for example, streaming archives and/or secondary webcast), you must also pay another $4 per year to SOCAN (for both English and French stations). If you have only a simulcast but no other type of webcast, you do not have to pay this extra fee.

You should submit a copy of your latest financial data, including your previous year’s audit or report, to reconcile any under or overpayments.

You will have to send a separate form and payment to CMRRA for their portion of the Performing Rights tariff.

CMRRA Non-Commercial Radio – Reproduction [Details]

Who: All Campus, Community, and Indigenous stations, including Internet stations (see special instructions below for Internet-only)

When: Annually, due by Jan 31 flat rate (Jan 1 to Dec 31)

Why: radio stations need a licence from publishers and copyright owners to reproduce the compositions for which they own the copyright

Cost: 92% for English Language stations, and 23% for French Language stations of $50 total annual flat rate for AM/FM broadcasting and $20 total annual flat rate for simulcasts + $96/year flat rate (of total $100 flat rate with $4 going to SOCAN) for all stations with additional webcasts/streaming archives (AM/FM stations with only a simulcast and no additional streams do not need to pay this extra flat rate fee)

CMRRA wants you to submit the form below to them directly, with payment. Follow the instructions on the form, it is due January 31 each year. The address to send the form and payment is at the top of the form. There are two forms: one for English stations, one for French and bilingual stations (bilingual stations are considered French).

New Reporting Forms:
Due to the changes to 2024 collections, CMRRA’s reporting forms have been updated to include the above rates based on CMRRA’s representation percentage plus provincial tax. As such, all stations must complete the applicable language form provided in this communication, as previous forms will not be accepted.

The new forms are available to download here.

IMPORTANT:
The new forms are only relevant and to be used during the application of the Non-Commercial Radio Tariff [CMRRA: 2003-2010, CSI 2011-2017]. At such time, there is a newer approved tariff, and CMRRA will send out another communication with the regular reporting forms that will include the updated royalty rates.

Please submit your 2024 report by email to ncr@cmrra.ca. CMRRA will verify the report and confirm to proceed with payment. Payment details can be found here, and will also be provided in the confirmation email.

CMRRA Electronic Funds Transfer (EFT) Information (preferred method of payment):

Name of Bank: RBC Royal Bank
Bank Address: 2 Bloor St E, Toronto, ON, M4W 1A8
GST/HST #: 100768696 RT001
Bank I.D or Transit Number: 06702
Bank #: 003
Account Number: 000 032 3
Account Receivable Contact: Ingrid Crozier (Controller)
E-mail Address for bank notification: icrozier(a)cmrra.ca

Support Video -January 10, 2024 – 54 Minutes [Youtube] NCRA/ANREC has asked CMRRA if we can host another training session, and we are waiting for a reply. The video linked above is mostly correct, except it is now a flat fee (Jan 2,2 2025)

CMRRA Support Contact –ncr@cmrra.ca is the primary email address monitored by multiple people.

Sagèlee Dinnall Archer, Licensee Account Liaison. Can be reached at sdinnall-archer@cmrra.ca.
Lauren Ali, Associate Director, Licensee Management (Broadcast and Digital) & Operational Support can be reached at lali@cmrra.ca
Jennifer Bird, Supervisor, Licensee Management, can be reached at jbird@cmrra.ca

Note to internet-only stations: the AM/FM portion of the CMRRA Reproduction Rights tariff does not apply to you, and you only need to pay a flat rate for the internet portion. You will only be paying a flat rate of $96/year (out of a total flat rate of $100/year with $4 going to SOCAN). You can use the same forms above. Fill out only the portion of the form for “Additional Webstreams” and include a note specifying that you are an online-only non-commercial station and do not broadcast on AM/FM. If you have problems submitting the form, contact the NCRA/ANREC office for assistance.

If your AM/FM station offers other webcasts aside from a simulcast (for example, streaming archives and/or secondary webcast), you must also pay another $96 per year to CMRRA (of a total $100 flat rate with the other $4 going to SOCAN) (for both English and French stations). If you have only a simulcast but no other type of webcast, you do not have to pay this extra fee.

You do not need to include your budget or previous financial documentation to CMRRA.

Note: Please send separate forms and separate payments to SOCAN and CMRRA.

Re:Sound – Tariff 1.B

Who: All Campus, Community and indigenous stations (NOT INTERNET STATIONS)

When: Annually, due by Jan 1 – Re:Sound should send you forms if you are in their database

Why: Radio stations need a licence from artists and record companies for public performance (over-the-air) of their copyrighted musical works and recordings on AM/FM radio.

Cost: $100/annually (flat-rate) +Tax

Form: for payments, Register here. Due Jan 1, annually

Re:Sound Support Contact – Hilary Shaw <hshaw@resound.ca> ***MATERNITY LEAVE NOTICE***
For AP Inquires: APInvoiceInbox@resound.ca
For AR inquiries and report submissions, licensing@resound.ca
For all other matter,s please contact Sri at skandavilli@resound.ca

Re:Sound – Tariff 1.B.2

Who: All Campus, Community, Indigenous, and Internet stations

When: Annually, due by Jan 1 – Re:Sound should send you forms if you are in their database

Why: Radio stations need a licence to compensate artists and record companies for public performance of their music by simulcast and non-interactive and semi-interactive webcast. Applies to all non-commercial stations that have simulcasts or other webcasts including streaming archives. Downloadable files are not included.

Cost: $25/year (flat-rate) +Tax for simulcasts + $25/year (flat-rate) +Tax for any other types of webcasts for a maximum total of $50/year.

Form: for payments, Register here. Due Jan 1, annually

OTHER TARIFFS THAT CAN AFFECT CAMPUS & COMMUNITY RADIO STATIONS

SOCAN Tariff 4A1 and 4A2

Who: All non-commercial campus, community, Indigenous & internet stations that host an event featuring musical performances

When: Due on an event-by-event case, or annually

Why: Public performance of popular music at concerts (excluding classical music)

Cost:

Per event (4A1):

3% of gross ticket sales (min $35) or

3% of fees paid to talent where no admission fee is charged (min $35)

Annual licence (4A2):

3% of gross ticket sales from last calendar year (min $60) or

3% of fees paid to talent last year where no admission fee is charged (min $60)

Form HERE on ENTANDUM (SOCAN & Re:Sound Partnership) Page

SOCAN Tariff 22.C

Who: Non-broadcasting entities that offer webstreams online (for example, the NCRA/ANREC)

When: Due annually on Jan 31 from previous calendar year expenses (Jan 1 to Dec 31)

Why: Non-broadcasters need a licence for public performance of musical works on websites containing audio webstreams or Podcasts *See note below (this applies only to websites of non-broadcasters, like the NCRA/ANREC)

Cost:
The royalties payable in relation to a site ordinarily accessed to listen to audio-only content, other than a site subject to another SOCAN tariff, are:

Calculation Formula

The formula for calculating royalties is:

A × B × [1 – (C × D)]

(A) is:

1.5% of the site’s Internet-related revenues, if the SOCAN repertoire use is 20% or less,

4.2% of the site’s Internet-related revenues, if the SOCAN repertoire use is between 20% and 80%, and

5.3% of the site’s Internet-related revenues, if the SOCAN repertoire use is 80% or more.

(B) is the ratio of audio page impressions to all page impressions, if that ratio is available, and 0.5 if not.

(C) is 0.95 for a Canadian site and 1 for any other site.

(D) is:

(i) the ratio of non-Canadian page impressions to all page impressions, if that ratio is available, and

(ii) if not, 0 for a Canadian site and 0.9 for any other site.

Minimum Fees

Subject to a minimum fee of:

$33.48 per year if the combined SOCAN repertoire use on the site is 20% or less,

$94.45 per year if the combined SOCAN repertoire use is between 20% and 80%, and

$119.56 per year if the combined SOCAN repertoire use is 80% or more.

Rate Determination

For the purposes of subsection (1), the applicable rate shall be determined by using the channel’s SOCAN repertoire use for revenues that are tracked on a per-channel basis, and by using the combined SOCAN repertoire use of all channels for all other revenues.

Form HERE on SOCAN Page – More details here

SOCAN Tariff 8

NOTE: For additional tariffs for uses of music in non-broadcasting activities (e.g. producing CDs, classical music concerts, use of live or recorded music at public events, etc.), see http://www.socan.ca/licensees/music-use, http://www.resound.ca/tariffs/, and http://www.cmrra.ca/music-users/need-a-license/.

PODCASTS

There are no tariffs for use of music in podcasts. Legally, podcasts are treated differently from other online music uses, and the difference makes it unlikely that any podcasting tariffs will be proposed in future. The only way to obtain the right to use copyrighted music in podcasts is by directly contacting each copyright holder to seek permission. Failure to obtain permission could result in some copyright holders threatening legal action unless their music is removed. SOCAN may tell you that their tariff 22.C (or some other similar name) will cover you for broadcasting, but that is false. It will only cover your podcast to the extent that you offer a webstream of it, but if you offer a download it does not apply and you still require permission from the individual copyright holders.

Capital Assets vs Expenses Clarification

In the Copyright Tariff Context

These tariff forms to copyright collectives require you to do calculations based on gross annual operating expenses. In general, non-broadcasting-related expenses (such as running a youth camp) can be omitted as they are not part of the day-to-day operation of the station.

Record Keeping for Capital Assets

Additionally, the general rule for Capital Assets: if you purchase an asset that is worth $500 or more, you should capitalize it. You could contact your accountant/bookkeeper and let them know you have to submit a report that includes the purchase, and ask them to provide a depreciation amount early so you can claim the expense. It is not a standard practice so they might say they are unable to do that. But theoretically, it starts depreciating as soon as you buy it.

How it would look on your books:

Balance Sheet accounts

Equipment (not to be confused with computer equipment, as that depreciates at different rates)
Equipment – Accumulated Depreciation/Amortization

Income Statement accounts

Depreciation

Example:

Let’s say the transmitter costs $10,000, and the auditor tells you the depreciation is $3,000.

You would categorize the downloaded bank transaction as Equipment (asset account)

You would enter a journal entry that credits the Equipment – Accumulated Depreciation line (asset account) and debits the Depreciation expense account.

This way you are always showing the original value plus the loss in value (accumulated depreciation) on your balance sheet, and you are claiming the depreciation expense in your Profit and Loss.

If in doubt for either of the two reasons above, contact your accountant/bookkeeper for assistance.

Excluding Non-Applicable Costs in Gross Operating Expense Calculations

When calculating gross annual operating expenses for copyright tariffs (e.g., SOCAN Tariff 1B), radio stations may exclude costs that are not directly related to their broadcasting operations. This ensures that tariff payments are calculated accurately and fairly based on the actual costs of running the station on air. Below are guidelines for identifying and excluding non-applicable costs:

Grants and Non-Radio Specific Projects:
- Revenue or expenses tied to external grants or initiatives unrelated to broadcasting (e.g., community development programs, non-radio-related events, or external consultancy projects) can be omitted.
- For instance, funding used for a youth camp or local community event not involving station airtime or content creation should not be included.
Capital Assets:
- Costs associated with purchasing capital assets valued at $500 or more (e.g., equipment, transmitters) should not be included as direct operating expenses.
- Instead, only the depreciation or amortization of these assets, as calculated annually, should be accounted for in operating costs. For example, if a transmitter costing $10,000 is being depreciated by $3,000 annually, only the $3,000 depreciation would apply to the tariff calculation.
Non-Broadcasting Revenue and Expenses:
- Any income or expense tied to projects that are not part of the station’s broadcasting operations (e.g., a podcast production for an external client where rights are negotiated separately) can be excluded.
- Stations offering additional services (e.g., streaming archives or unique webcasts) must ensure only applicable costs related to their core broadcasting are reported.

Importance of Accurate Reporting

Excluding non-applicable expenses ensures compliance with tariff requirements while preventing overpayment. Stations should consult with their accountant or bookkeeper to verify the exclusion of these costs and maintain detailed financial records for audit purposes.

If you need clarification on specific exclusions or require assistance with forms, contact the NCRA/ANREC office for guidance.

Excluding Non-Applicable Costs in Tariff Calculations: Leveraging Cost-Center Accounting

Radio stations can optimize their financial reporting and ensure compliance with copyright tariffs by isolating broadcast-specific expenses through a Cost-Center Accounting Model. This approach enables stations to exclude non-broadcast-related costs and projects, avoiding over-reporting gross operating expenses to tariff organizations like SOCAN, CMRRA, and Re:Sound. Below is a guide to implementing this model:

What is a Cost-Center Model?

A cost-center model organizes financial data into separate verticals (or “cost centers”) based on the station’s operations. Examples include:

Broadcast Operations: Antenna fees, programming costs, on-air staff salaries, and other direct expenses related to radio broadcasting (e.g., coded as BROADCAST .01).
Projects: Grant-funded initiatives or temporary programs (e.g., LJI or other projects that only operate when external funding is available).
Administrative Costs: Shared expenses such as insurance, office supplies, and general overhead, allocated proportionally if the station serves purposes beyond radio broadcasting.
Events or Additional Services: Costs related to one-time events or non-broadcast revenue-generating activities.

How It Works

Isolate Broadcast-Specific Costs:
- Create a dedicated cost center for Broadcast Operations. This allows you to isolate expenses directly tied to the core mission of running a radio station.
- For tariff calculations, report only on the Broadcast Operations cost center to SOCAN, CMRRA, and others.
Separate Non-Broadcast Costs:
- Establish separate cost centers for projects, events, or activities outside regular broadcast operations. These costs are not included in tariff calculations since they are unrelated to radio licensing requirements.
Allocate Shared Costs:
- For general administrative expenses, allocate a percentage (e.g., 10-15%) to the Broadcast Operations cost center, reflecting the proportion of costs tied to radio-related activities.
Tariff and Levy Integration:
- Consider integrating tariffs and levies into grant applications as an administrative expense. Place funds in escrow for easy access when payments are due.

Example in Practice

A station might have 5 cost centers but only reports 3 of them to SOCAN and other tariff organizations. Of those, only a percentage of administrative or shared operations costs might apply to tariffs. While initial setup may involve additional effort, ongoing reporting becomes streamlined through simple formulas.

Benefits of Using a Cost-Center Model

Accurate Reporting: Ensures tariff payments are based solely on broadcast-related costs, avoiding inflated bottom-line figures.
Financial Clarity: Simplifies tracking and auditing of expenses for specific activities or programs.
Cost Savings: Helps stations allocate funds more efficiently, reducing unnecessary payments to copyright organizations.

Next Steps

Stations must consult their accountant or financial controller to set up a cost-center model. This approach will optimize tariff reporting and provide better financial oversight across all station activities.

For further assistance, contact the NCRA/ANREC office for guidance or resources to help implement this system.