- The CPCC
- Manufacturers and Importers
- Zero-Rating Program
Manufacturers and importers are responsible for remitting private copying levies to the CPCC. The private copying levy is payable on blank audio recording media that is sold (or otherwise disposed of) in Canada. The manufacturer is responsible for paying the levy if the media is manufactured in Canada; otherwise the importer is responsible for paying the levy.
Manufacturers and importers must submit reports to the CPCC along with levy payments. The purpose of the reports is to provide information regarding the media sold by the company and to make it possible for the CPCC to confirm the accuracy of the payments. For each reporting period, manufacturers and importers must report the type of media sold, quantity of units sold, brand information for each media and accurate contact information. The scope and nature of the information reported is defined by the Copyright Board of Canada. Manufacturers and importers must also keep detailed records (as outlined in the private copying tariff) that permit the CPCC to confirm the accuracy of reports through an audit. These records must be retained for 6 years.
Manufacturers and importers are not required to remit the levy for media that is exported or sold to societies, associations and corporations representing the perceptually disabled. Nevertheless, these transactions must be reported to the CPCC.
It is important that manufacturers and importers meet their reporting obligations. Reporting companies will be charged an interest penalty for late payments, in accordance with the private copying tariff. Inaccurate reporting can also result in a manufacturer or importer becoming liable to compensate the CPCC for the cost of an audit. Where a manufacturer or importer has failed to report, the CPCC may commence litigation to enforce compliance with the private copying tariff.