- The CPCC
- Manufacturers and Importers
- Zero-Rating Program
A separate reporting form must be submitted for each period, complete with all applicable information.
Checklist for reports:
* Due to a levy rate change in the middle of December 2008, this reporting form has two pages. The first page is for sales from November 1 to December 5th, 2008 and the second is for sales from December 6th to December 31, 2008.
The Copyright Board of Canada sets the reporting schedule for manufacturers and importers to follow. Accordingly, the year is divided into two-month periods, beginning with January-February.
|January – February||March 31|
|March – April||May 31|
|May –June||July 31|
|July – August||September 30|
|September – October||November 30|
|November – December||January 31|
Manufacturers and importers that paid less than $2,000 in the immediately preceding January-to-June or July-to-December period may opt for less frequent, twice yearly reporting by notifying the CPCC.
Semester Reporting Schedule
|January – June||July 31|
|July – December||January 31|
In all cases, reports and payments are due on the last day of the month following the end of a period. Late payments are subject to interest.