FAQ – Broadcasting Annual Return, Radio

What’s new for this year in the Radio Annual Return forms?

1420 - COVID-19 Government Assistance: A new form has been added to capture government financial assistance received relating to the COVID-19 pandemic as well as any resulting lockdowns and how these amounts were reported within the annual return.

What forms do I need to complete?

For my company:

  • REPB – Reporting Entity Profile – Broadcasting
  • REP-U – Contact Information – Response Manager and Executive Sponsor

For each licensed station:

  • 1110 – Radio Station Financial Summary
  • 1120 – Radio Station Profile
  • 1130 – Radio – Expenses – Detail OR 1135 – Radio – Expenses - Summary
  • 1340 – Alcohol Advertising

For some licensed stations:

  • 1150 – CCD Benefits
  • 1163 – CCD Contributions – New Station and Licence Renewal

I am reporting for a campus radio station. Where would I report student/campus fee revenues?

Student/campus fees revenues should be recorded in "Other revenue (specify)" on the Radio Station Financial Summary Form 1110. Please also provide a description of other revenues on that same line.

What is Canadian content development (CCD) and does it apply to my broadcasting undertaking?

Commercial radio broadcasters support Canadian content development (CCD) financially as a result of three regulatory processes: a basic annual CCD contribution is required of all commercial stations with revenue greater than $1.25M by the Radio Regulations, 1986 (the Regulations); additional contributions over and above the basic CCD contribution, usually related to applications for new licences; and contributions made in relation to applications for transfers of ownership or control of radio programming undertakings. For more information, see Broadcasting Information Bulletin CRTC 2009-251.

What documents do I need to provide for proof of CCD payments?

Documentation supporting the payment (copy of cancelled cheque, signed receipt from third party) must be provided. Depending on the nature of the CCD expense, proof must be provided to support the eligibility of the expense regarding Canadian Content Development. Refer to the instructions of form 1163 or 1150 for more detailed instructions.

The radio station is operated by volunteers. It has no advertising revenues and no operating expenses. What should I do with the Annual Return forms assigned to my entity in DCS?

An annual return must be completed for all undertakings holding a broadcasting licence. If there are no revenue and expenses to report, you must never the less complete and submit all annual return forms assigned to your entity in DCS. An explanation should be included at the bottom of each form explaining the circumstances.

The radio station has no commercial revenues. It is financed by fund raising activities and grants. Do I need to complete the Annual Return and related forms?

Yes. An annual return must be completed for all undertakings holding a broadcasting licence. Revenues from fund raising activities and grants, and expenses incurred to operate the station, should be reported on the appropriate line of the radio station Financial Summary.

What is the assignment criteria for the radio expense forms 1130 “Radio Expenses – Detail” and 1135 “Radio Expenses – Summary”?

Forms 1130 and 1135 are assigned based on the level of radio revenues per ultimate owner instead of on an individual station basis. If an ultimate owner has prior year radio revenues exceeding $5 million then all of the stations licensed to this licensee must complete form 1130 (Radio Expenses – Detail), otherwise, if the licensee has prior year revenues less than $5 million all of the licensed undertakings are required to complete form 1135 (Radio Expenses – Summary).

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