FAQ – Broadcasting Annual Return, Broadcast Distribution Undertaking (BDU)

What’s new for this year in the Broadcast Distribution Undertaking (BDU) Annual Return forms?

REP-B – Reporting Entity Profile – Broadcasting: An additional question regarding upload of the required financial statements has been added to this form, as well as a comment box.

1015 – Accessible set-top boxes and Remote controls: Pursuant to Broadcasting Regulatory Policy CRTC 2015-104 paragraph 68, the Commission requires terrestrial and DTH BDUs to report annually, by the imposition of a set of annual reporting requirements through conditions of licence, on accessible solutions offered to Canadians, detailing: information on the availability and penetration of accessible set-top boxes and remote controls, the number of accessibility-related queries received by the BDUs, and the number successfully resolved.

1060 - Affiliation payments and subscribers:  Affiliation payments for “Canadian Pay Services” and “Canadian Specialty Services” are now combined and known as “Discretionary services”.

1060u - Affiliation payments and subscribers:  Affiliation payments for “Canadian Pay Services” and “Canadian Specialty Services” are now combined and known as “Discretionary services”.

What forms do I need to complete?

For my company:

  • REP-B – Reporting Entity Profile – Broadcasting
  • REP-U – Contact Information – Response Manager and Executive Sponsor
  • 1015 - Accessible Set-top Boxes and Remote controls (one for each province)
  • 1030 – International Payments and Receipts
  • 1040 – BDU Summary of Revenues and Expenses (one for each province)
  • 1050 – BDU – Employment Information and Summary of Fixed Assets (one for each province)
  • 1060 – Affiliation Payments and Subscribers (one for each province)
  • 1070 – Reporting Summary for Combined Undertakings (one for each province)
  • 1070s - Reporting Summary for Exempt Undertakings  (one for each province)

For my undertakings:

  • 1020 – Community Programming
  • 1025 - Report on Access Programming
  • 1026 - Zone-based Community Channels
  • 1170 – Contributions to the Creation and Production of Canadian Programming

For a Direct-to-Home (DTH), Multipoint Distribution System (MDS) and RELAY Distribution Undertaking:

  • 1030u – International Payments and Receipts
  • 1040u – BDU Summary of Revenues and Expenses
  • 1050u – BDU – Employment Information and Summary of Fixed Assets
  • 1060u – Affiliation Payments and Subscribers
  • 1020; – Community Programming
  • 1170 – Contributions to the Creation and Production of Canadian Programming

Should community programming equal community expenses?

Yes. The total operating expenses for each undertaking within a province reported on forms 1020 - Community Programming as well as on form 1170 - Financial Contributions to the Creation and Production of Canadian Programming should equal to the total amount reported for Community programming expenses on form 1040 - Summary of Revenues and Expenses for that province.

My total subscribers and revenue reported on Form 1070 does not match the totals reported on Forms 1040 and 1060. What should I do?

The total subscribers and revenue reported on Forms 1040 and 1060 should equal the totals reported on Form 1070. All non-exempt systems and those exempted with more than 2,000 subscribers are required to be recorded individually on Form 1070. Also, for all exempt systems with less than 2,000 subscribers, please combine and include the result on one single line. The number of subscribers for exempt undertakings with less than 2,000 subscribers reported on the single line should be identified. Together, the amounts on Form 1070 should equal to the total subscribers and revenue reported on Forms 1040 and 1060.

What is the Canadian Media Fund (CMF) obligation based on?

The CMF obligation is based on previous year’s revenue. Refer to Broadcasting Distribution Regulations, Sections 34 and 52 for more information on calculation of the obligation amount.

Where do I report revenues from Internet and telephony services?

Revenues generated from internet and telephony services should be reported on Form 1060 as well as in the Non-Programming Services sections of Form 1040 (Subscription revenue, column 3 and in the breakdown for Non-Programming Services at the bottom of the form).

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