Last Updated January 10th, 2024

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 for gross operating costs (calendar year Jan 1 to Dec 31)
SOCAN 1B (Performance) & SOCAN (Reproduction)	EnglishFrench/Bilingual	Jan 31st, 2024	1B (Performance): 2024 Estimated/budgeted SOCAN (Reproduction): 2023 Actuals
CMRRA Reproduction	EnglishFrench	Jan 31st, 2024	2023 Actuals
Re:Sound 1.B and 1.B.2	Contact Re:Sound	Jan 1st, 2024	N/A

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

C/C stations must pay annual tariffs to these 3 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: from the previous calendar year’s gross operating expenses (Jan 1 to Dec 31) & 

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: roughly 0.01% of gross annual operating costs for the past year (based on station’s first $625K in operating costs), roughly 0.02% (based on next $625K) (these amounts are for English stations; they are less for French and bilingual stations) + $4 flat rate for all stations with webcasts/streaming archives (stations with only a simulcast do not need to pay this extra flat rate fee)

SOCAN has decided to create a single form for paying 1B Performance Rights tariff and the SOCAN portion of the SOCAN-CMRRA Reproduction Rights tariff. So there is ONE SOCAN form that SOCAN may have emailed you already. 

The form (a copy is below) covers 2 different tariffs and has 3 tabs (1 for each tariff plus a summary tab).  

Note that the form SOCAN provides may have amounts already entered into one or several of the boxes. Those are sample amounts to ensure that the formulas are working correctly and are not intended to apply to your station. Please delete any amounts 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 of your gross operating costs for 2024. In contrast, the CMRRA-SOCAN Reproduction Rights tariff is based on gross operating expenses for 2023.  Both are calculated based on totals for the calendar year, so from January 1 to December 31. Unless your gross operating costs stay the same from year to year, you must put different numbers into each tab of the form.  

Also, note for 1B, SOCAN uses the actuals you send each year to determine whether you paid the right amount for the previous year (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 2024 by SOCAN) – Please Make A Copy

COMBINED SOCAN FORMS HERE – French

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

SOCAN Support Contact – Karine MelChior – karine.MelChior@socan.com

Support Video (April 2022) for SOCAN [53min – youtube] 

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:  

• 2023 Financial numbers (Jan 1 – Dec 31)
• 2024 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). You do not need to fill out parts B and C on the Reproduction tab. If the forms don’t calculate properly when you don’t fill out those parts, you can write in the numbers by hand or contact the NCRA office for assistance.

If your 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.

Note: please include a statement of your gross annual operating expenses from Jan 1 to Dec 31 for the reporting years along with your payment (budget/estimate for 2022 and actual for 2021).

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 based on the previous calendar year‘s gross annual operating expenses (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: around 0.14% of their estimated gross operating costs for the upcoming year (on first $625K of gross annual operating costs; 0.28% on next $625K) (these percentages are for English stations, the amounts are less for French and bilingual stations) + $96/year flat rate for all stations with webcasts/streaming archives (stations with only a simulcast 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 and is based on 2023 actual gross operating costs. The address to send the form and payment is at the top of the form. 

CMRRA has started to send forms as of 2023. We have confirmed with CMRRA that these forms are correct. There are two forms: one is for English stations, one is for French and bilingual stations (bilingual stations are considered French).

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

Support Video -January 10, 2024 – 54 Minutes [Youtube]

CMRRA Support Contact –

• 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 broadcast 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. You can use the same forms above, but do not enter any data into parts C or D of the form.  Fill out only the box near the bottom under “Additional Webstreams” and include a note on the form specifying that you are an online-only non-commercial station and do not broadcast on AM/FM. If the form does not calculate properly for you without the top portions filled out, you can write in the numbers by hand or contact the NCRA office for assistance.

What you need to fill out the form:  

• 2023 financial numbers (Jan 1 – Dec 31)

If your 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 (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.

Note: please include a statement of your gross annual operating expenses from Jan 1 to Dec 31 for the previous year along with your payment. Please send Each form, along with your financial information to SOCAN and CMRRA separately (Two different locations). You may include your SOCAN1B in a single envelope – see the form notes above)

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 Inquires and report submissions: licensing@resound.ca

For all other matters 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 for simulcasts + $25/year flat rate for any other types of webcasts for a maximum total of $50/year.

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 Inquires and report submissions: licensing@resound.ca

For all other matters please contact Sri at skandavilli@resound.ca

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 Partnerhsip) Page

SOCAN Tariff 22.F

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 (this applies only to websites of non-broadcasters, like the NCRA/ANREC)

Cost:  Minimum fees: $28 per year if the combined SOCAN repertoire use on the site is 20% or less, $79 if the use is 20-80%, and $100 if the use is 80% or more (higher rates are for sites with associated revenue, which does not apply to any NCRA/ANREC members)

Form HERE on SOCAN Page

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/.

NOTE re: 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.

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Capital Assets vs Expenses Clarification (New support 2022)

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.