FAQ – Broadcasting Annual Return, Discretionary and On-Demand Services

What’s new for this year in the Discretionary and On-Demand Services 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.

1222 - Discretionary Services Programming Expenditure Reconciliation: An additional row is added to capture payments made to FACTOR and to Musicaction.

1310 - Discretionary and On-Demand Services - Program Expenditure Reconciliation: An additional row is added to capture payments made to FACTOR and to Musicaction.

1360 - Discretionary and On-Demand Services - Programming and Operating Expenses: Additional lines were added to capture payments made to FACTOR and to Musicaction.

1380 - Video-on-demand Aggregate Statistical Data: An additional question was added to capture the number of barker channels as well as language breakdown for remitted revenue.

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

For each licensed service:

  • 1230 – Direct Operating Expenses – Programming and Production
  • 1235 - Tangible Benefit – Discretionary and On-Demand Services
  • 1310 – Program Expenditure Reconciliation
  • 1330 – Canadian Program Expenditure Reconciliation - Cash to Accrual
  • 1340 – Alcohol Advertising
  • 1350 – Discretionary and On-Demand Services Financial Summary
  • 1360 – Discretionary and On-Demand Services – Programming and Operating Expenses
  • 1370 – Discretionary and On-Demand Services – Subscribers

For each exempt service:

  • 1230 – Direct Operating Expenses – Programming and Production
  • 1350 – Discretionary and On-Demand Services Financial Summary
  • 1360 – Discretionary and On-Demand Services – Programming and Operating Expenses
  • 1370 – Discretionary and On-Demand Services – Subscribers

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.

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