What’s new for this year in the Pay and Specialty Services Annual Return forms?
New form 1280 is required for some undertakings providing Described Video content programming.
What forms do I need to complete?
For my company:
REPB – Reporting Entity Profile – Broadcasting
REP-U – Contact Information – Response Manager and Executive Sponsor
1030 – International Payments and Receipts
For each licensed service:
1350 – Pay and Specialty Services Financial Summary
1230 – Direct Operating Expenses – Programming and Production
1360 – Pay and Specialty Services – Programming and Operating Expenses
1370 – Pay and Specialty Services – Subscribers
1310 – Program Expenditure Reconciliation – Schedule D-1
1330 – Schedule D-2
1340 – Alcohol Advertising
1280 – Described Video (for Described video content programming undertakings only)
How do we calculate the contribution to Canadian programming of video-on-demand (VOD) television undertaking?
VOD undertakings are currently required to contribute 5% of their gross annual revenues to an existing Canadian program production fund administered independently of its undertaking. However, for BDU-affiliated VOD undertakings, the VOD undertaking’s gross annual revenues are deemed to be 50% of the total retail revenues received by the BDU from customers. For instance, if a BDU collects $10 from a subscriber for a VOD program, then $5 would be considered VOD revenues for the purpose of calculating the related VOD undertaking’s 5% contribution.