Proposed Tariffs

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STATEMENT OF ROYALTIES TO BE COLLECTED BY RE:SOUND FOR THE PERFORMANCE IN PUBLIC OR THE COMMUNICATION TO THE PUBLIC BY TELECOMMUNICATION, IN CANADA, OF PUBLISHED SOUND RECORDINGS EMBODYING MUSICAL WORKS AND PERFORMERS’ PERFORMANCES OF SUCH WORKS FOR THE YEARS 2008-2015

Tariff No. 5 USE OF MUSIC TO ACCOMPANY LIVE EVENTS GENERAL PROVISIONS PROPOSED TARIFF Filed with the Copyright Board by Re:Sound on 2024-10-11 pursuant to subsection 67(1) of the Copyright Act

Proposed Tariff Title: Re:Sound Tariff 5.H Sports Events (2026-2030)

For the performance in public or the communication to the public by telecommunication, in Canada, of published sound recordings embodying musical works and performers’ performances of such works.

Proposed Short Title: Re:Sound Tariff 5.H (2026-2030) Effective Period: 2026-01-01 2030-12-31

RE:SOUND TARIFF 5.H SPORTS EVENTS (2026-2030) Short title 1. This tariff may be cited as the Re:Sound Live Events Tariff, 2008-2015. 5.H (2026-2030).

Definitions 2. In this tariff, “year” means a calendar year. (« année »)

Taxes

Published by the Copyright Board of Canada, pursuant to subsection 17(2) of the Copyright Board Rules of Practice and Procedure, on November 15, 2024.

3. All royalties payable under this tariff are exclusive of any federal, provincial or other governmental taxes or levies of any kind.

Records and Audits 1. (1) A person subject to the tariff shall keep and preserve, for a period of six (6) years after the end of the year to which they relate, records from which that person’s payment under this tariff can be readily ascertained.

(2) Re:Sound may audit these records at any time during the period set out in subsection (1), on reasonable notice and during normal business hours.

(3)Re:Sound shall, upon receipt, supply a copy of the report of the audit to the person who was the subject of the audit.

(4) If the audit discloses that the royalties owed to Re:Sound for the applicable reporting period have been understated by more than ten per cent (10%), the subject of the audit shall pay the amount of the understatement and the reasonable costs of the audit within thirty (30) days of the demand for such payment.

Confidentiality

2.

(1) Subject to subsections (2) and (3), Re:Sound shall treat in confidence information received pursuant to this tariff, unless the person who supplied the information consents in writing to the information being treated otherwise.

(2) Re:Sound may share information referred to in sub- section (1) (a) in connection with the collection of royalties or the enforcement of a tariff, with SOCAN;

(b) with the Copyright Board; (c) in connection with proceedings before the Copyright Board, if Re:Sound has first provided a reason- able opportunity for the person that supplied the information to request a confidentiality order; (d) to the extent required to effect the distribution of royalties, with its royalty claimants; or

(e) if ordered by law.

(3) Subsection (1) does not apply to information that is publicly available, or to information obtained from some- one other than a person subject to this tariff and who is not under an apparent duty of confidentiality to that person.

Adjustments 3. Adjustments in the amount of royalties owed (including excess payments), as a result of the discovery of an error or otherwise, shall be made on the date the next royalty payment is due.

Interest on Late Payments

Published by the Copyright Board of Canada, pursuant to subsection 17(2) of the Copyright Board Rules of Practice and Procedure, on November 15, 2024.

Any amount not received by the due date shall bear interest from that date until the date the amount is received. Interest shall be calculated daily, at a rate equal to one per cent above the Bank Rate effective on the last day of the previous month (as published by the Bank of Canada). Interest shall not compound.

Addresses for Notices 4. (1) Anything addressed to Re:Sound shall be sent to 1235 Bay Street, Suite 900, Toronto, Ontario M5R 3K4, email: licensing@resound.ca, fax number: 416-962-7797, or to any other address, email address, or fax number of which the sender has been notified in writing.

(2) Anything addressed to a person subject to this tariff shall be sent to the last address, email address or fax number provided by that person to Re:Sound in writing.

Delivery of Notices and Payments

5.

(1) A notice may be delivered by hand, by postage-paid mail, by email, or by fax. A payment must be delivered by hand or by postage-paid mail.

(2) A document mailed in Canada shall be presumed to have been received four (4) business days after the day it was mailed.

(3) A document sent by facsimile or email shall be presumed to have been received the day it was transmitted. Transitional Provisions 6. Any amount owed as a result of this tariff shall be due on November 30, 2017. 7. Notwithstanding any reporting requirements other- wise set in this tariff, reports required for 2008 to 2015 shall be filed on or before November 30, 2017.

H. Sport Events, 2008-2015 Application

4. (1) This tariff sets the royalties to be paid to Re:Sound, for the benefit of performers and makers, for the years 2008-2015, for the performance in public or the communication to the public by telecommunication of published sound recordings embodying musical works and performers’ performances of such works at sporting events including, but not limited to,: basketball, baseball, football, hockey, skating competitions, races, track meets and other sporting events.

(2) This tariff applies to all use of sound recordings at the sporting event, whether inside or outside of the stadium, arena or other venue and whether such sound recordings are played

Published by the Copyright Board of Canada, pursuant to subsection 17(2) of the Copyright Board Rules of Practice and Procedure, on November 15, 2024.

during the game itself or during the pre- or post- game periods (including the entrance and exit of the audience).

Royalties 5. (1) The fee payable per event shall be as follows, as a percentageis 0.3 per cent of gross receipts from ticket sales, exclusive of all taxes, including but not limited to sales and amuse- mentamusement taxes, and exclusive of all service charges, convenience fees and delivery fees on ticket sales that are charged to the ticket purchaser in addition to the face value ticket price:.

period

2008 2009 2010 2011 2012 2013 2014 2015

percentage of gross receipts from ticket sales

0.034% 0.036% 0.038% 0.04% 0.042% 0.044% 0.046% 0.048%

(2) A complimentary ticket is valued at half the lowest price paid for a sold ticket from the same ticket category in the same event.

(3) WhereIn all cases, the minimum fee payable for an event, including an event to which admission to a sporting event is free, a fee of $5 per event applies.is $23.37.

Reporting Requirements 6. (1) In the case of a single event, a person subject to this tariff shall file with Re:Sound, no later than thirty (30) days after the event, the fee for that event together with a report of its gross receipts, if applicable, including the number of complimentary tickets and the value attributed to them and the number of admissions for free events.

(2) In the case of multiple events within a year, a person subject to this tariff shall file with Re:Sound, by January 31 of the following year, the fee for all events within the year and report the gross receipts for each event, if applicable, including the number of complimentary Published by the Copyright Board of Canada, pursuant to subsection 17(2) of the Copyright Board Rules of Practice and Procedure, on November 15, 2024.

tickets and the value attributed to them and the number of admissions for each free event.

(3) Where the total royalties payable for a year under sub- section (2) exceed $500, payments and reporting for the rest of that year and for the following year shall be made on a quarterly basis.

Accounts and Records 7. (1) A person subject to the tariff shall keep and preserve, for a period of six (6) years after the end of the year to which they relate, records from which that person’s payment under this tariff can be readily ascertained.

(2) Re:Sound may audit these records at any time during the period set out in subsection (1), on reasonable notice and during normal business hours.

(3) Re:Sound shall, upon receipt, supply a copy of the report of the audit to the person that was the subject of the audit and to any other Canadian collective society with a tariff applicable to similar events.

(4) If the audit discloses that the royalties owed to Re:Sound for the applicable reporting period have been understated by more than ten per cent (10%), the subject of the audit shall pay the amount of the understatement and the reasonable costs of the audit within thirty (30) days of the demand for such payment.

Confidentiality 8. (1) Subject to subsections (2) to (4), information received pursuant to this tariff shall be treated in confidence, unless the person who supplied the information consents in writing to the information being treated otherwise.

(2) Information received pursuant to this tariff may be shared: (a) With Re:Sound’s agents and service providers, to the extent required by the service providers for the service they are contracted to provide; (b) in connection with the collection of royalties or the enforcement of a tariff, with any other Canadian collective society with a tariff applicable to similar events; (c) with the Copyright Board; (d) in connection with proceedings before the Copyright Board, if it is protected by a confidentiality order; (e) to the extent required to effect the distribution of royalties; or (f) if required by law.

Published by the Copyright Board of Canada, pursuant to subsection 17(2) of the Copyright Board Rules of Practice and Procedure, on November 15, 2024.

(3) Where confidential information is shared with a service provider pursuant to subsection (2)(a), that third party shall sign a confidentiality agreement.

(4) Subsection (1) does not apply to information that is publicly available, to aggregated information, or to information obtained from someone other than the person subject to this tariff who supplied the information and who is not under an apparent duty of confidentiality to that person with respect to the supplied information.

Adjustments

9. Adjustments in the amount of royalties owed as a result of the discovery of an error or otherwise, shall be made on the date the next royalty payment is due. Excess payments are not subject to interest. No adjustments to reduce the amount of royalties owed may be made in respect of an error discovered by the person subject to this tariff which occurred more than 12 months prior to notification to Re:Sound.

Late Payments and Reporting 10. (1) In the event that a person subject to this tariff does not pay the amount owed under the tariff by the due date, the person shall pay to Re:Sound interest calculated on the amount owed from the due date until the date the amount is received by Re:Sound.

(2) In the event that a person subject to this tariff does not provide the reporting information required under the tariff by the due date, Re:Sound may provide notice of that default (“Default Notice”). If the person does not cure the default within 30 days of receipt of a Default Notice by providing the reporting information that is past due and that is specified in the Default Notice, the person shall pay to Re:Sound interest calculated on the amount payable in respect of the period for which the reporting information is due, from the due date to the date that the reporting information is received by Re:Sound, less any interest paid pursuant to subsection (1).

(3) Interest shall be calculated daily, at a rate equal to one per cent above the Bank Rate effective on the last day of the previous month (as published by the Bank of Canada). Interest shall not compound.

Addresses for Notices, etc.

Published by the Copyright Board of Canada, pursuant to subsection 17(2) of the Copyright Board Rules of Practice and Procedure, on November 15, 2024.

11. (1) Anything addressed to Re:Sound shall be sent to 175 Bloor St. E, Suite 703, Toronto, Ontario M4W 3R8, email: licensing@resound.ca, or to any other address or email address of which the sender has been notified in writing.

(2) Anything addressed to a person subject to this tariff shall be sent to the last address or email address provided by that person to Re:Sound in writing.

Delivery of Notices and Payments 12. (1) A notice may be delivered by hand, by postage-paid mail, by email, or by file transfer protocol (FTP). A payment may be made by credit card or delivered by hand, by postage-paid mail, or by electronic bank transfer (EBT). Where a payment is delivered by EBT, the associated reporting shall be provided concurrently to Re:Sound by email.

(2) Anything mailed in Canada shall be presumed to have been received four business days after the day it was mailed.

(3) Anything sent by email, by FTP or by EBT shall be presumed to have been received the day it was transmitted.

Published by the Copyright Board of Canada, pursuant to subsection 17(2) of the Copyright Board Rules of Practice and Procedure, on November 15, 2024.

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