This reporting guide is to assist in the completion of the Annual Return for Radio and Television "Programming Undertaking(s)" (Form no. 5-5300-54.1)

Survey objective

This survey collects financial and operating data for the statistical measurement and analysis of the Radio and Television Broadcasting industry. These data will be aggregated to produce national and regional estimates of the performance of your industry. Those estimates are used by the regulator and policy departments, the private sector, international organizations, academics, analysts and the general public to better understand this sector's contribution to the Canadian economy. Selected results will be published in Statistics Canada Catalogue numbers 56-207-X and 56-208-X.

Confidentiality statement

This survey is conducted under the authority of the Statistics Act, Revised Statutes of Canada 1985, Chapter S19. Completion of this questionnaire is a legal requirement under this Act. Statistics Canada is prohibited by law from publishing or releasing any statistics which would divulge information obtained from this survey relating to any identifiable business without the previous written consent of that business. The data on this questionnaire will be treated in confidence, used for statistical purposes and published in aggregate form only. The confidentiality provisions of the Statistics Act are not affected by the Access to Information Act or any other legislation. Please note that Statistics Canada does not share any individual responses with the Canada Revenue Agency.

Agreements and Regulations

In order to avoid duplication and ease the burden on respondents, Statistics Canada has entered into the following data sharing agreements concerning this Radio and Television Survey:

1. Under section 11 of the Statistics Act with the "Institut de la statistique du Québec" for the sharing of information from this survey for broadcasting undertakings in Quebec. The Quebec Statistics Act includes the authority for the collection of this information and the same provisions for confidentiality and penalties for disclosure of information as the Federal Statistics Act;
2. Under section 12 of the Statistics Act with the Canadian Radio-television and Telecommunications Commission (CRTC) for all broadcasting undertakings in Canada. This information is required by the Commission under the authority of the Broadcasting Act and the regulations and conditions of licence thereunder. Statistics Canada is collecting the information on behalf of the Commission. The Commission will retain a copy of the questionnaire thus satisfying the requirements of the Television Broadcasting Regulations 1987 and Radio Regulations 1986 or conditions of licence for all broadcasters in Canada to provide this type of information to the Commission on or before November 30 of each year for the year ending on the previous August 31; and
3. Under section 12 of the Statistics Act with the Federal Department of Canadian Heritage for all broadcasting undertakings in Canada, the "Ministère de la Culture, des Communications et de la Condition féminine du Québec" for broadcasting undertakings in Quebec, and the Ontario Ministry of Economic Development and Trade for broadcasting undertakings in Ontario. The agreements we have with these agencies require that they keep the information confidential and only use it for statistical and research purposes. In the case of the agreements with these three agencies, respondents may object to the sharing of their information by giving notice in writing to the Chief Statistician and returning the letter of objection in a separate envelope addressed to: Chief, Telecommunications and Broadcasting Section, Business Special Surveys and Technology Statistics Division, Statistics Canada, Main Building, 150 Tunney's Pasture Driveway, Room 1506, Ottawa, Canada, K1A 0T6, Telephone: (613) 951-1891, Facsimile: (613) 951-0009, E-mail: heidi.ertl@statcan.gc.ca

Change of ownership

When a change of ownership has been approved by the CRTC, within 90 days thereof, the former licensee will file with Statistics Canada a copy of an annual return covering the period of operations from September 1 to the day of transfer. The new licensee will file an annual return from the day of transfer to August 31. In some cases, the new licensee elects to file an annual return for the full broadcast year. In either case, the licensee should indicate on the return, which period they are filing.

Completion of the return

This annual return is to be completed by those persons licensed (i.e.: the "licensee") by the CRTC to operate: (a) a commercial radio or television programming undertaking(s), or (b) a non-profit television programming undertaking earning more than $2.0 million in total revenues as set out in the Radio Regulations, 1986 and Television Regulations, 1987." The "television stations" include; conventional television stations, licensed rebroadcast stations and television networks. The "radio stations" include; conventional radio stations and radio networks.

Where a licensee operates a radio and/or television undertaking and one or more other types of licensed broadcasting undertakings, this Annual Return must be completed to report the specific results for each of the radio / television undertakings. Separate Annual Returns (eg: Annual Return of Broadcasting Distribution Licensee) specific to the operations of the other undertakings must also be completed and are available from Statistics Canada at the address listed below.

The reporting period to be covered by this annual return is the broadcasting year which is the 12-month period from September 1, 2008 to August 31, 2009.

In addition to this 8 page reporting guide, this annual return consists of five (5) sections to be completed as follows:

1. Section "1" (pages 2 & 3): requests information specific to the licensee of the radio and/or television station(s) reporting in sections "2" and/or "3". All licensees must complete and submit one section "1" per annual return,
2. Section "2" (pages 4 to 7): a separate section "2" must be completed for each licensed originating commercial radio broadcasting undertaking as follows:
   1. undertakings with total revenues of $2.0 million or less or, an A.M. and F.M. undertaking operating in the same market (pursuant to section 1 of the Broadcasting License Fee Regulations, 1997) with combined total revenues of $4.0 million or less, need only complete, for each individual undertaking: all of page 4 and page 5.
   2. undertakings with total revenues of more than $2.0 million or over $4.0 million for an A.M. and F.M. undertaking operating in the same market must complete pages 4 to 7 in full (except for the bottom section of page 5 - summary statement) for each individual undertaking.
3. Section "3" (pages 4 to 7): a separate section "3" is to be completed for each individual originating commercial television station and for each non-profit television station(s) with revenues of more than $2.0 million.
4. Section "4" CRTC "Contribution to Canadian Talent Development" or "Contribution to Canadian Content Development" forms; to be completed for each commercial radio undertaking as required.
5. Section "5" "Alcohol Advertising" form: to be completed for each commercial radio undertaking.

Important: If you are missing any part of this 8 page reporting guide, or sections 1 to 5 of the annual return or if the cover page's listing of undertakings is not consistent with your organizational structure, please contact Statistics Canada immediately at the address listed below.

Subject to (1) and (2) below, for those completing a paper copy of the questionnaire, please submit three copies of the licensee's audited Financial Statements for the 12-month period ending August 31, 2009 and three completed copies of this Annual Return:

1. Television - other than licensees who are public companies, all licensees of television programming and network undertakings who do not have a condition of licence related to financial performance and who do not have total advertising revenues of more than $10 million for all of their licensed television undertakings combined may, in lieu of audited financial statements, file non-audited financial statements at the licensee level for the 12 month period ending August 31, 2009 (See the Appendix on page 7 and 8 of this guide).
2. Radio - other than licensees who are public companies, all licensees of radio undertakings who do not have total radio advertising revenues of more than $10 million for all of their licensed radio undertakings combined may, in lieu of audited financial statements, file non-audited financial statements at the licensee level for the 12 month period ending August 31, 2009 (See the Appendix on page 7 and 8 of this guide).

The return is to be typed or legibly written. A postage paid addressed envelope is enclosed for your convenience. If you have any queries regarding this questionnaire, please contact the:

Unit Head
Broadcasting Section
Business Special Surveys and Technology Statistics Division,
Statistics Canada,
100 Tunney's Pasture Driveway, Ottawa, Canada, K1A 0T6.
Telephone: (613) 951-0390, Facsimile: (613) 951-9920.
E-mail: dany.gravel@statcan.gc.ca

CRTC file number, call sign and CRTC undertaking number

Where indicated, please enter the identification of the stations, such as: CRTC undertaking ID, The CRTC file numbers and/or Call signs. This information has been pre-printed on the cover of the questionnaire. The CRTC file number is the number to the right of the masthead page.

Definitions

Licensee - A corporation, organization or person licensed by the CRTC to operate a television programming undertaking as set out in the Television Broadcasting Regulations, 1987 or an A.M. or F.M. radio station or radio network as set out in the Radio Regulations, 1986.

Television station - A television programming and/or broadcasting transmitting undertaking including licensed rebroadcasting stations and television networks.

Radio station - a radio programming and/or broadcasting transmitting undertaking including licensed stations and networks.

Reporting unit - The smallest unit capable of reporting revenues, expenses, profits and assets on behalf of the undertaking. A reporting unit may consist of (a) a single television station, (b) a television station operating in conjunction with rebroadcasting stations, (c) a television network, (d) a single radio station or (e) a radio network.

Section "1" - Licensee (Company) Information

Page 2: Licensee information

This section collects contact information and management certification. You need only completed one per licensee.

Page 3: International payments and receipts

Business services includes all commercial, financial, professional, technical, administrative and management services, royalties, patents, copyrights, advertising, commissions, salaries, insurance premiums and claims, equipment rentals, computer services and all other receipts from and payments to non-residents for services which are directly remitted or charged to accounts. Merchandise exports and imports, travel and freight and shipping transactions are to be omitted. All amounts are to be reported net of withholding taxes.

Line 4 - The European Union, excluding the United Kingdom and France, consists of Austria, Belgium, Denmark, Finland, Germany, Greece, The Republic of Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, Sweden, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia and Slovenia.

Line 6 - Organization for Economic Cooperation and Development (OECD) countries, excluding Japan, United States and European Union are: Australia, Iceland, New Zealand, Mexico, Norway, Switzerland, Turkey and Korea.

Page 4: Financial summary Radio (Section 2) or Television (Section 3)

Line 1.1 - "Local time sales" should include revenue from the sale of air time by local sales representatives, net of advertising agency commissions and trade discounts. The fair market value of bartered contra, sponsorship, or any other non-monetary transactions should also be included on this line.

Line 1.2 - "National time sales" should include revenue for national advertising, net of any advertising agency commissions and trade discounts. National sales are usually commissionable to the station's national representative.

Line 1.3 - "Network payments to station" - For the network, it should include net payments made to the affiliates as a reduction of the revenue. For the affiliates it should include their share of the network net payments, or the reverse as the case may be.

Line 1.4 - (TV only) "Infomercial" is defined as programming exceeding 12 minutes in length that combines entertainment or information with the sale or promotion of goods or services into a virtually indistinguishable whole. It may also involve the promotion of products mentioned in distinct commercial breaks within the infomercial programming itself.

Line 1.6 - "Other revenue" should include broadcast related revenue received from the use of talent, services and technical facilities. Non-broadcasting related revenue should be excluded entirely from the licensee income statement.

Line 3.3 - "Interest expense" should be allocated to the system in the same proportion as the system's annual depreciation is to the total depreciation.

Line 3.4 – 3.6 - "Investments, interest and incidental broadcasting income", "Amortization of goodwill, etc. " and "Gain (loss) from disposal of fixed assets, investments, etc." specific to a particular station should be allocated to the station according to G.A.A.P.

Line 3.8 - "Provision for income taxes" should be allocated to the station according to G.A.A.P.

Total remuneration

Line 4.1 - "Salaries and wages" should include payments for regular hours worked, overtime, vacation and holidays, and commissions paid to staff under the sales and promotion category. (including "fringe benefits" and "Director's fees")

Line 4.2 - "Average number of employees" should be the typical weekly average of full and equivalent part-time employees. Where there are part-time employees include them as equivalent full-time employees by calculating their work time in proportion to a typical full week's work. Non-staff commissioned sales representatives should not be included as employees and their cost should be reported on line 3.2, page 7 for television stations and line 3.2 page 6 for radio stations.

Line 4.3 - "Fringe benefits" should include the taxable items shown on employees' T4 slip such as profit sharing and bonus arrangements, the cost to the employer of providing retirement pensions to employees, whether or not under the Canada Pension Plan, Quebec Pension Plan or other government pension plans and the cost of providing benefits such as group medical, group life, employment insurance, workers' compensation and other employee benefits. Do not include the value of board and lodging or other payments in kind.

Section "2" - Radio station information

Page 5: Radio – Summary statement / Page 6: Detailed financial statement

Summary (Line 1.1) - Detailed (Line 1.5)

"Music licence fee" (payments to SOCAN) are fees paid for the right to broadcast musical works. They are reported under "Programming and production expenses" rather than "Administration and general expenses" to more properly reflect their correct expense classification.

Summary (Line 1.2) - Detailed (Line 1.6)

"Neighboring rights" (payments to NRCC) – Payment for the communication to the public by telecommunication of published sound recordings of musical works.

Summary (Line 1.3) - Detailed (Line 1.7)

"Reproduction of musical works" (payment to SODRAC) – Payment for specific uses of the musical works in the repertoire by commercial radio stations.

Section "3" Television Station Information

Page 5: Direct operating expenses

Acquisitions and productions:

Programming and production expenditures are those expenditures made to acquire the exhibition rights to or produce programming and may include both direct and indirect costs:

Direct costs are those costs which are attributable in full to the acquisition or production of programming. This would include salaries and benefits paid to staff who work exclusively in the programming department, non-staff talent fees, program rights, licence fees, films, tapes, props, sets, program related materials and supplies, as well as program vehicle operating costs.

Indirect costs are those costs that are not attributable in full to the acquisition or production of programming but are necessary for its acquisition or production. This would include a reasonable allocation of heat, light and hydro related to the building in which the programming production facilities are located, a reasonable allocation of salaries and benefits paid to staff who do not work exclusively in the program production or acquisition department, but who are on occasion, directly involved in the production of acquisition or programming. It would not include the cost of distributing or transmitting programs, technical equipment parts and supplies, line, microwave or satellite charges, sales and promotion or administration and general costs.

Where an expenditure is made to acquire or produce a program, the amount of the expenditure is to be capitalized. Where a previously capitalized program is subsequently telecast on the licensee's station, the original capitalized cost should be amortized (expensed) on a basis that is reasonable. For example, on the basis of the percentage that the actual advertising revenue earned from telecasting the program in the year is of the total advertising revenue that the licensee expects to earn over the life of its telecasting the program; all to the maximum of the original capitalized cost. Where the expenditure is made on a Canadian program, the amount of the expenditure should be capitalized to the category of Canadian programming. Foreign programming is to be capitalized to the category of non-Canadian programming.

The data should cover all program expenses for programs telecast in the fiscal year ending August 31, 2009. Where broadcasting rights obtained cover more than this fiscal year only the amortized costs should be reported. The grand total of programming and production expenses must reconcile with the total programming and production expense on page 4, line 2.1.

CTV Network affiliates should include the cost of programs acquired through the program service of the network but should exclude their share of the cost of network "sales time" programs.

Equity investments:

The actual amount paid or payable on account of an equity investment in a Canadian production is not in itself an eligible Canadian programming/production expenditure. However, where an equity investment is written-off before its full original cost has been recovered then the unrecovered balance, the loss, may be written-off and claimed as a Canadian program expense.

Please refer to Public Notices CRTC 1993-93 and CRTC 1993-174 for further clarification of the Commission's definition of eligible Canadian programming expenditures and the appropriateness of certain accounting practices.

A. Programs telecast:

Line 1.1 - Co-operative productions are programs produced by two or more television licensees that respond to the needs and interests of the audience in the communities or regions served and involves a sharing of costs and production personnel, particularly in under-represented categories such as drama, music/dance, variety and children's programming.

Line 1.6 - "Special recognition" is a form of Canadian content accreditation given co-ventures (international co-productions involving countries that do not have a film or television production treaty with Canada).

Line 1.8 (a) Close captioning:
Close captioning refers to programs containing closed captioning for the hearing impaired.

Line 1.8 (b) Dubbing:
Where a program is produced in a language in either one or none of the official or aboriginal languages of Canada, and the audio portion of that program is converted into an official language of Canada or an aboriginal Canadian language by a process of lip synchronization.

Line 1.8 (d) Children's programming:
Programs produced for children under 12.

B. Other programming expenses

Lines 1 & 2 - "Program inventory write-downs" - when it is determined that a previously capitalized program acquisition or production will not be telecast on the licensee's facilities or will not be telecast further by the licensee, and:

1. the program is sold or syndicated, the remaining unamortized portion of the original capitalized cost of the program should be written down through line 1 or 2, as applicable, matching the amortization of the costs against the revenues earned or to be earned from the sale or syndication,
2. the decision not to telecast or telecast further results in a permanent reduction to the value of the program, that portion of the original capitalized cost of the program representing the reduction should be written down through line 1 or 2, as applicable, in the year that the decision to reduce the value of the program is made.

Line 3 - "Script and concept development expenditures" - The objective of program development funding is to provide for investment in the script and concept development of Canadian programs. Emphasis should be upon providing "seed" money as a means of encouraging the development of innovative projects and Canadian creative talent. Expenditures on Script and Concept development, excluding overhead, are initially to be capitalized. When the program for which the development expenditures were incurred is subsequently developed, the previously capitalized development expenditures are to be capitalized as a cost of the program and are no longer to be considered Script and Concept development expenditures for the purpose of this definition. Conversely, Script and Concept development expenditures incurred on account of programs which are subsequently not developed should be expensed on line B.3, page 5 in the year the decision not to develop the program is made.

Line 4 - "Loss on equity investment/principal on loan's in arm's length productions of Canadian programs" - equity investments and loans to assist in the financing of Canadian productions are not considered to be eligible Canadian program expenditures. However, losses on arm's length equity investments and arm's length loans to assist in the financing of Canadian productions are considered to be eligible and are to be entered on this line in the year that investment/loan is written-off.

Television Program Categories

Information and sports

1. News: Newscasts, newsbreaks, headlines. Programs reporting on local, regional, national and international events. Such programs would include weather reports, sportscasts, community news and other related features or segments contained within "News programs".

2. Analysis and interpretation: Serious or light programs that are about politics, economics, agriculture, business, social issues, personalities, nature, science and technology, society, arts and culture, history and biography, etc.

3. Reporting and actualities: Programs which concentrate on the coverage of political conventions, conferences, opening/closing of events, political debates and election-related partisan political telecasts, and also includes fund raising of a non-entertainment nature (telethons).

4. Religion: Programs dealing with religion and religious teachings, discussions of the human spiritual condition.

5. Education:

1. Formal education programs presenting detailed information on a wide variety of topics and aimed at the acquisition of knowledge essential to all human beings on a wide variety of subjects. The programs can be related to established curricula in each of the provinces of Canada and can also be targeted at pre-schoolers.
2. Informal education programs presenting information on recreational and skill development; leisure and outdoor activities in their different forms and job opportunities; instructional quizzes where the predominating element is the participants knowledge; and talk-show of an informative nature.

6. Sports: Programs including live or live-on-tape sports event coverage, scripted sports and programs reviewing and analyzing sports.

Music and entertainment

Programming primarily designed to entertain.

7. Drama:

1. ongoing dramatic series;
2. ongoing comedy series;
3. specials, mini-series and made-for-TV features films;
4. feature films, primarily for theatre release;
5. animated television programs and films;
6. programs of comedy sketches;
7. other (narratives, improvisation, etc. )

8. Music: Programs primarily concerned with live or pre-recorded performances of traditional and popular music including video clips and also including opera, operetta, ballet and musicals.

9. Variety: Programs containing entertainment of mixed character consisting of a number of individual acts or performances such as singing, dancing, acrobatic exhibitions, comedy sketches, monologues, talk-shows, magic etc;

10. Game shows: Programs where the public can participate in tests of all kinds in the hope of winning prizes. In the games the element of chance is predominant, rather than knowledge and skill, and is used to determine the outcome of the tests.

11. Human interest: Programs presenting information primarily for its entertainment value about entertainment and its people such as awards, magazine programs, interviews, profiles, fund-raising programs; coverage of community events such as carnivals, festivals, parades, etc.

12 to 15. Others: Programs consisting of material that cannot be described under categories 2 to 11 such as: Interstitials, public service announcements, infomercial, promotional, reality TV and corporate videos and filler programming.

Page 6: Television – Direct operating expenses

C. Production expenses

Line 3 - "Cost of production services sold" are those production services provided by a licensee to a third party where the licensee is acting solely as a production service provider and has no investment or ownership interest in the production itself (e.g.: production of commercials). Match the cost against the revenues earned from the sale of the service to the third party. Revenues are to be reported on line 1.6 on page 4, Section 3 of this Return.

Important: All licensees who have a condition of licence (COL) related to Canadian programming expenditures must also provide as part of this annual return, a complete reconciliation of its Canadian programming expenses as contained on pages 5 and 6 of this return to what it was required to expend during the year per its COL.

Line D.1 (e) - "Music licence fees" are fees paid to broadcast musical works (e.g. payments to Society of Composers, Authors and Music Publishers of Canada (SOCAN). They are reported under "Programming and Production expenses" rather than "Administration and General Expenses" to more properly reflect the correct expense classification.

Appendix

1. Audited financial statements:

1. Licensees of radio undertakings having total advertising revenues of more than $10 million for all of their licensed radio undertakings combined for the August 31 broadcast year being filed, must file audited financial statements along with the annual return.
2. Licensees of television programming and network undertakings having a condition of licence related to financial performance and having total advertising revenue of more than $10 million for all of their licensed television undertakings combined for the August 31 broadcast year being filed, must file audited financial statements along with their annual return.

2. Non-audited financial statements: (to be completed by licensees filing non-audited financial statements)

Although not subject to an audit by the licensee's external auditors, they must nevertheless be prepared in accordance with Generally Accepted Accounting Principles (G.A.A.P.)^* and be signed and dated by the licensee as follows:

I (Name) (Title) am authorized to certify on behalf of (Licensee) that these financial statements have been prepared in accordance with Generally Accepted Accounting Principles (G.A.A.P.) and are true and complete in all respects to the best of my knowledge and belief. (Signature) (Date)

^*Where the financial statements have not been prepared in accordance with G.A.A.P., please indicate the areas involved and how you treated them.

3. Licensees otherwise required to file audited financial statements and whose fiscal year end does not coincide with August 31 may, as an alternative to filing audited statements as at August 31, file non-audited financial statements at the licensee level for the 12 month period ending August 31 on which the licensee's auditor has performed a "Review Engagement" in accordance with section 8200 of the Canadian Institute of Chartered Accountant's handbook (the "C.I.C.A. handbook"). Licensees who elect to provide Review Engagement financial statements must also file, with their annual return, their audited financial statements for the most recently completed fiscal year ending immediately prior to the 31 August of the annual return being filed.

4. Licensees otherwise required to file audited financial statements and whose statements are included in the audited consolidated statements of a Parent company may, where audited statements at the licensee level are not prepared, file financial statements as follows:

1. where the year-end of the Parent is August 31, file non-audited statements at the licensee level and the audited consolidated statements of the Parent both for the 12 month period ending August 31,
2. where the year-end of the Parent is other than August 31, file non-audited financial statements at the licensee level for the 12 month period ending August 31 on which the licensee's auditor has performed a Review Engagement and the audited consolidated financial statements for the Parent company's most recently completed fiscal year ending immediately prior to the 31 August of the annual return being filed.

For the broadcast year period ended August 31, 2009

Keep one copy of this return for your files and mail 3 completed copies (including financial statements) by November 30, 2009 to: Chief, Industry Statistics and Analysis, Broadcast Analysis, Canadian Radio-television and Telecommunications Commission (CRTC), Ottawa, K1A 0N2.

Confidential when completed

Collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S19.

Completion of this questionnaire is a legal requirement under the Statistics Act.

See page 1, Reporting Guide for notice of agreements made by Statistics Canada under Sections 11 and 12 of the Statistics Act with other federal and provincial government bodies concerning information contained in the Annual Return.

Si vous préférez un questionnaire en français, veuillez cocher

Upon receipt of this annual return, please review the systems listed below. If the list is different from your organizational structure, please contact the Chief, Telecommunications and Broadcasting Section, Business Special Surveys and Technology Statistics Division, Statistics Canada, Ottawa, Telephone: (613) 951-1891; Fax: (613) 951-0009.

STC
CRTC File

Attn:
System Number
Call Sign
Location
Prov.
CRTC ID
in co-operation with the Canadian Radio-television and Telecommunications Commission.

Licensee (Company) Information

Enquiries concerning this return may be referred to Dany Gravel, Unit Head, Broadcasting section, Business Special Surveys and Technology Statistics Division, Statistics Canada, Ottawa, Telephone: (613) 951-0390; Fax: (613) 951-9920; E-mail: dany.gravel@statcan.gc.ca

1. Complete name of licensee:

2. Mailing address of the licensee:

• Street and Number
• City and Province
• Postal Code
• Telephone
• Fax
• E-mail

3. Person to be contacted in connection with this return:

• (Mr.) (Mrs.) (Miss) (Ms.)
• Name
• Title
• Address (if different from licensee address)
• Street and Number
• City and Province
• Postal Code
• Telephone
• Fax
• E-mail

4. If, during the period covered by this return, the licensee conducted business under a name or address other than that listed in 1 or 2, please indicate:

• Name
• Street and Number
• City and Province
• Postal Code

5. If the information in this return is for a period other than the period beginning September 01, 2008 and ending August 31, 2009, please indicate:

• From / To

6. If any undertaking(s) reported in this return was acquired or sold during the reference year ending August 31, 2009, please indicate the undertaking(s) and the name(s) of the previous owner(s)/purchaser(s):

• Date(s) of transaction(s):

7. Type of business organization:

• Incorporated company, shares publicly traded
• Incorporated company, shares not publicly traded
• Sole proprietorship/partnership
• Non-profit organization
• Co-operative
• Military Unit
• Other (specify)

8. Management Certification

I, (Name) (Title), am authorized to certify on behalf of (Licensee) that the information shown on this return and all the attachments thereto are true and complete in all respects to the best of my knowledge and belief.

• Signature
• Date
• Telephone and Area Code

Date received
(Official use only) CRTC File Number

Financial Summary

For the year ended August 31, 2009

STC ID Record 33

If the information in this return is for a period other than 12 months, please indicate from: to:

(To be completed for each licensed originating station)

$ (omit cents)

1. Revenue

1. Local time sales
2. National time sales
3. Network payments to station
4. Sales syndication of programs
5. Other revenue
   1. Corporate grants
   2. Government grants
   3. Subsidiary communications (includes SCMO, SCA and VBI)
   4. Other revenues (specify in this category: bartered, contra, sponsorship, etc.)
   5. Total other revenue
6. Total revenue

2. Expenses

1. Programming and production
2. Technical
3. Sales and promotion
4. Administration and general
5. Total expenses
6. Operating income (loss) - Before depreciation and interest expense
7. Less:  Depreciation (recorded in accounts)
8. Less:  Interest expense
9. Less:  Other expense (specify)
10. Operating income (loss) before income taxes
11. Provisions for income taxes
12. Net income (loss) after income taxes

3. Language of broadcast (estimate percent of time devoted to serving your audience in each of the languages indicated below)

• English %
• French %
• Native %
• Other %

4. Salaries and other staff benefits

5. Number of employees (weekly average)

6. Fringe benefits (included in line 4 above)

CRTC Undertaking ID
CRTC File Number
Call Sign

For the broadcast year period ended August 31, 2009

Keep one copy of this return for your files and mail 3 completed copies (including financial statements) by November 30, 2009 to: Chief, Industry Statistics and Analysis, Broadcast Analysis, Canadian Radio-television and Telecommunications Commission (CRTC), Ottawa, K1A 0N2.

Confidential when completed

Collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S19.

Completion of this questionnaire is a legal requirement under the Statistics Act.

See page 1, Reporting Guide for notice of agreements made by Statistics Canada under Sections 11 and 12 of the Statistics Act with other federal and provincial government bodies concerning information contained in the Annual Return.

Si vous préférez un questionnaire en français, veuillez cocher

Upon receipt of this annual return, please review the systems listed below. If the list is different from your organizational structure please contact the Chief, Telecommunications and Broadcasting Section, Business Special Surveys and Technology Statistics Division, Statistics Canada, Ottawa, Telephone: (613) 951-1891; Fax: (613) 951-0009.

STC R1L 
CRTC FILE
ATTN:
System Number
Call Sign
Location
Prov.
CRTC ID
In co-operation with the Canadian Radio-television and Telecommunications Commission

Section 1 - Licensee (Company) Information

Enquiries concerning this return may be referred to Dany Gravel, Unit Head, Broadcasting section, Business Special Surveys and Technology Statistics Division, Statistics Canada, Ottawa, Telephone: (613) 951-0390; Fax: (613) 951-9920; E-mail: dany.gravel@statcan.gc.ca

1. Complete name of licensee:

2. Mailing address of the licensee:

• Street and Number
• City and Province
• Postal Code
• Telephone
• Fax
• E-mail

3. Person to be contacted in connection with this return:

• Mr., Mrs., Miss, Ms.
• Name
• Title
• Address (if different from licensee address)
• Street and Number
• City and Province
• Postal Code
• Telephone
• Fax
• E-mail

4. If, during the period covered by this return, the licensee conducted business under a name or address other than that listed in 1 or 2, please indicate:

• Name
• Street and Number
• City and Province
• Postal Code

5. If the information in this return is for a period other than the period beginning September 01, 2008 and ending August 31, 2009, please indicate:

• From / To

6. If any undertaking(s) reported in this return was acquired or sold during the reference year ending August 31, 2009, please indicate the undertaking(s) and the name(s) of the previous owner(s)/purchaser(s):

• Date(s) of transaction(s):

7. Type of business organization:

• Incorporated company, shares publicly traded
• Sole proprietorship/partnership
• Co-operative
• Incorporated company, shares not publicly traded
• Non-profit organization
• Military Unit
• Other (specify)

8. Management Certification

I, (Name) (Title), am authorized to certify on behalf of (Licensee) that the information shown on this return and all the attachments thereto are true and complete in all respects to the best of my knowledge and belief.
(Signature) (Date) (Telephone and Area Code)

Date received
(Official use only) CRTC File Number

International Payments And Receipts (See Guide)

STC ID Record 01

Non-merchandise charges related to broadcast operation
Receipts from non-residents
Business services
($'000 Canadian)

• Program rights and royalties
  1. United States
  2. United Kingdom
  3. France
  4. European Union (excl. U.K. and France)
  5. Japan
  6. OECD countries (excl. Japan, United States and E.U.)
  7. All other countries
     TOTAL
     
• Advertising
  1. United States
  2. United Kingdom
  3. France
  4. European Union (excl. U.K. and France)
  5. Japan
  6. OECD countries (excl. Japan, United States and E.U.)
  7. All other countries
     TOTAL
     
• Other
  1. United States
  2. United Kingdom
  3. France
  4. European Union (excl. U.K. and France)
  5. Japan
  6. OECD countries (excl. Japan, United States and E.U.)
  7. All other countries
     TOTAL
     
• Interest and dividends
  1. United States
  2. United Kingdom
  3. France
  4. European Union (excl. U.K. and France)
  5. Japan
  6. OECD countries (excl. Japan, United States and E.U.)
  7. All other countries
     TOTAL

STC ID Record 02

Payments to non-residents
Business services
($'000 Canadian)

• Program rights and royalties
  1. United States
  2. United Kingdom
  3. France
  4. European Union (excl. U.K. and France)
  5. Japan
  6. OECD countries (excl. Japan, United States and E.U.)
  7. All other countries
     TOTAL

• Advertising
  1. United States
  2. United Kingdom
  3. France
  4. European Union (excl. U.K. and France)
  5. Japan
  6. OECD countries (excl. Japan, United States and E.U.)
  7. All other countries
     TOTAL

• Other
  1. United States
  2. United Kingdom
  3. France
  4. European Union (excl. U.K. and France)
  5. Japan
  6. OECD countries (excl. Japan, United States and E.U.)
  7. All other countries
     TOTAL

• Interest and dividends
  1. United States
  2. United Kingdom
  3. France
  4. European Union (excl. U.K. and France)
  5. Japan
  6. OECD countries (excl. Japan, United States and E.U.)
  7. All other countries
     TOTAL

Section 2 - Radio Station Information

Financial Summary (to be completed for each licensed originating station)
For the year ended August 31, 2009

STC ID Record 10

If the information in this return is for a period other than 12 months, please indicate from: to:

Station location

$(omit cents)

1. Revenue:

1. Local time sales -
   • Contra or other non-monetary transactions
   • Total
2. National time sales -
   • Contra or other non-monetary transactions
   • Total
3. Network payments to station
4. Sales/Syndication of programs - Canadian + non-Canadian = Total
5. Production services sold
6. Other revenue - please specify type of revenue
7. Total revenue

2. Expenses:

1. Programming and production (from page 6, cell 46)
2. Technical (from page 6, cell 07)
3. Sales and promotion (from page 6, cell 16)
4. Administration and general (from page 7, cell 29)
5. Total expenses (from page 7, cell 30)

3. 1. Operating income (loss)

2. Less: Depreciation (recorded in accounts)
3. Less: Interest expense
4. Investments, interest and incidental broadcasting income (incl. Rental income)
5. Less: Amortization of goodwill, organization and start-up expenses
6. Gain (loss) from disposal of fixed assets, investments, etc.
7. Net income (loss) before income taxes
8. Provision for income taxes (recovery)
9. Net income (loss) after income taxes

4. Total remuneration:

$ (omit cents)

1. Salaries and wages (include sales commissions and talent fees paid to employees), fringe benefits and directors fees

• Programming and production
• Technical
• Sales and promotion
• Administration and general
• Total salary and wages

2. Average number of employees (the typical weekly average of full & equivalent part time employees)

• Programming and production
• Technical
• Sales and promotion
• Administration and general
• Total number of employees

3. Fringe benefits (included in line 4.1 above)

• Total fringe benefits

CRTC Undertaking ID
CRTC File Number
Call Sign

Radio on the Internet

STC ID Record 14

1. Does this station broadcast live on the Internet?

• Yes (please go to question 2)
• No

2. Does your Internet broadcast activity generate revenues distinct from your on-air broadcast activity?

• Yes (please go to question 3)
• No

3. Are the revenues from the Internet broadcast activity reported on page 4 of this survey?

• Yes
• No

Radio - Language - Format - Type

A. Language of broadcast (estimate percent of time devoted to serving your audience in each of the languages indicated below)

• English %
• French %
• Native %
• Other %

B. Indicate the type of music format that best identifies your station: Please identify only one format.

• Adult Contemporary
• Country + Country Oriented
• Gold/Classic Hits
• Middle of the Road
• Contemporary Hits
• Album oriented Rock
• Specialty (e.g., jazz, classical, news)
• Other Popular
• Multilingual

C.

• All-talk station
• Low-use station
• Music station

Complete this summary statement for each licensed radio undertaking only if;

1. the undertaking generates revenues of less than $2.0 million, or
2. the licensee operates AM and FM undertakings in the same market, and the combined revenues of these undertakings is less than $4.0 million.

Summary Statement
For the year ended August 31, 2009

STC ID Record 60

1. Expenses

1. Music licence fee (payments to SOCAN)
2. Neighboring rights (payments to NRCC)
3. Reproduction of musical works (payments to CMRRA/SODRAC)
4. Canadian talent development initiative
5. Bad debt expense
6. CRTC licence fee

If the above conditions do not apply, please go to the next section (Detailed Financial Statement) and complete the remaining sections of the questionnaire (pages 6 and 7), for each licensed radio undertaking.

Radio - Detailed Financial Statement
For the year ended August 31, 2009

STC ID Record 11

$ (omit cents)

1. Programming and production expenses

1. Salaries and wages (should agree with page 4, cell 42)
   • News
   • Total salaries and wages
2. Talent fees non-staff
3. News services
4. Royalties (excluding music licence fee)
5. Music licence fee (payments to SOCAN)
6. Neighboring rights (payments to NRCC)
7. Reproduction of musical works (payments to CMRRA/SODRAC)
8. Music recordings and transcriptions
9. Amortization of syndicated programs, taped program services, etc.
10. Other production and programming costs
11. Payments to network for programs
12. Other network expenses
13. Total programming and production expenses (enter on page 4, cell 08)
    • Total news expenses included in cell 46
    • Total expenses

Amounts included in expenses above:

1. Staff talent fees (included in 1.1)
2. Talent fees paid to non residents of Canada (included in 1.2)
3. Canadian talent development initiative (included in program expenses above)

STC ID Record 12

$ (omit cents)

2. Technical expenses

1. Transmitter, studio, parts, tapes, supplies, technical consultant services, technical repairs and maintenance, and other technical costs
2. Line, microwave or satellite charges
3. Remuneration (should agree with page 4, cell 43)
4. Total technical expenses (enter on page 4, cell 09)

3. Sales and promotion expenses

1. Audience and trade promotion, rating services
2. Sales commission representatives - (non-staff)
3. Sales commission paid to staff (included in 3.5 below)
   • News
4. Other sales and promotion expenses
5. Remuneration (should agree with page 4, cell 44)
6. Total sales and promotion expenses(enter on page 4, cell 10)

4. Administration and general expenses

1. Entertainment, travel, motor vehicle operating expenses, telephone, fax, computer services and office supplies
2. Cost of premises (rent, repairs and maintenance, insurance, utilities, etc. )
3. Real estate and business tax
4. Professional services
5. Bad debt expenses
6. CRTC licence fees
7. Management services (non staff)
8. Other administration and general expenses
9. Remuneration (incl. directors fees) (should agree with page 4, cell 45)
10. Total administration and general expenses(enter on page 4, cell 11)

5. Total all expenses (page 6, cells 46, 07 and 16, and page 7, cell 29 above, enter on page 4, cell 12)

CRTC Undertaking ID
CRTC File Number
Call Sign

Section 3 - Television station

Financial summary (to be completed for each licensed originating station)
For the year ended August 31, 2009

STC ID Record 20

If the information on this return is for a period other than 12 months, please indicate from: to:

Station location:

$ (omit cents)

1. Revenue:

1. Local time sales (excl. infomercials)
   • Contra or other non monetary transactions
   • Total Local time sales
2. National time sales (excl. infomercials)
   • Contra or other non monetary transactions
   • National sales + Regional sales = Total
3. Network payments to stations
4. Infomercials - Local time sales + National time sales = Total
5. Sales/Syndication of programs - Canadian + non-Canadian = Total
6. Production services sold
7. Other revenue - Please specify type of revenue
8. Total Revenue

2. Expenses:

1. Programming and production (from page 6, cell 06)
2. Technical (from page 7, cell 07)
3. Sales and promotion (from page 7, cell 16)
4. Administration and general (from page 7, cell 29)
5. Total expenses (from page 7, cell 30)

3. 1. Operating income (loss)

2. Less: Depreciation
3. Less: Interest expense
4. Investments, interest and incidental broadcasting income (incl. rental income)
5. Less: Amortization of goodwill, organization and start-up expenses
6. Gain (loss) from disposal of fixed assets, investments, etc.
7. Net income (loss) before income taxes
8. Provision for income taxes (recovery)
9. Net income (loss) after income taxes

4. Total remuneration

($ omit cents)

1. Salaries and wages (include sales commissions and talent fees paid to employees), fringe benefits and directors fees

• Programming and production
• Technical
• Sales and promotion
• Administration and general
• Total salaries and wages

2. Average number of employees (the typical weekly average of full & equivalent part time employees)

• Programming and production
• Technical
• Sales and promotion
• Administration and general
• Total number of employees

3. Fringe benefits (included in line 4.1 above)

• Total fringe benefits

CRTC Undertaking ID
CRTC File Number
Call Sign

Television - Direct Operating Expenses
For The Year Ended August 31, 2009

1. Programming and Production Expenses

$ (omit cents)

A. Programs Telecast: (Note 1)

1. Canadian Programs

1. Station's production (incl. station contribution to cooperative productions)

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total station's production (cat. 1 to 15)

2. Programs produced by an affiliated production company

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total programs produced by an affiliated production company (cat. 1 to 15)

3. Programs acquired from other stations

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total programs acquired from other stations (cat. 1 to 15)

4. Programs of network origination

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total programs of network origination (cat. 1 to 15)

5. Programs acquired from independent producers

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total programs acquired from independent producers (cat. 1 to 15)

6. Special recognition programs

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total special recognition programs (cat. 1 to 15)

7. Other Canadian programs from any other source (note 2)

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total other Canadian programs from any other source (cat. 1 to 15)

8. Total Canadian programming (lines A1.1. to A.1.7)

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total Canadian programming (cat. 1 to 15)
Amounts included in total Canadian programming for:

a) Close captioning

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total close captioning (cat. 1 to 15)

b) Dubbing

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and Entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total dubbing (cat. 1 to 15)

c) Program development

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total program development (cat. 1 to 15)

d) Children's programming

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total children's programming (cat. 1 to 15)

e) Ownership transfer tangible benefits

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total ownership transfer tangible benefits (cat. 1 to 15)

f) Described video

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total described video (cat. 1 to 15)

2. Total non-Canadian programming expenses

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total non-Canadian programming expenses (cat. 1 to 15)

Amounts included in total non-Canadian programming for:

a) Dubbing

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total dubbing (cat. 1 to 15)

3. Total programs telecast (line A.1.8 + A.2)

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total programs telecast (cat. 1 to 15)

B. Other programming expenses:

1. Program inventory write-downs for Canadian programs (note 1)

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total program inventory write-downs for Canadian programs (cat. 1 to 15)

2. Program inventory write-downs for non-Canadian programs

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total program inventory write-downs for non-Canadian programs (cat. 1 to 15)

3. Script and concept development expenditures for Canadian programs not telecast

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total script and concept development expenditures for Canadian programs not telecast (cat. 1 to 15)

4. Loss on equity investment/principal on loans in arm's length productions of Canadian programs

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total loss on equity investment/principal on loans in arm's length productions of Canadian programs (cat. 1 to 15)

5. Other (note 2)

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total other (cat. 1 to 15)

6. Total - Other programming expenses

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total other programming expenses (cat. 1 to 15)

Amounts included in total other programming (line B.6) for:

a. Ownership transfer tangible benefits

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total ownership transfer tangible benefits (cat. 1 to 15)

7. CTF credit, eligible Canadian programming expenditures not included above

Information

• News (cat. 1)
• Other information (cat. 2 to 5)

Sports (cat. 6)
Music and entertainment

• Drama (cat. 7)
• Music/Variety (cat. 8 & 9)
• Games shows (cat. 10)
• Human interest (cat. 11)

Others (cat. 12 to 15)
Total CTF credit, eligible Canadian programming expenditures not included above (cat. 1 to 15)

Notes:
1. Where applicable, the amortized amount of capitalized assets (e.g. feature films) is to be reflected on this page.
2. If greater than 10% of total (line A1.8), please provide details on separate attachment. If music licence fees are included, please identify the amount.

CRTC Undertaking ID
Call Sign

Television - Direct operating expenses
For the year ended August 31, 2009

STC ID Record 21

$ (omit cents)

C. Production expenses:

1. Cost of program sales/syndication Canadian
2. Cost of program sales/syndication non-Canadian
3. Cost of production services sold
4. Infomercials
5. Other (note 1) (including music licence fees)
6. Total - production expenses

D.1 Grand total- programming and production expenses (lines A.3 + B.6+C.6) (enter on page 4, cell 08)

Amounts included in grand total programming and production expenses for:

1. Salaries and wages (should agree with page 4, cell 42)
2. Talent fees, non-staff
3. News services
4. Royalties (excluding music licence fees)
5. Music licence fees (included in Line C.5 above)
6. Payments to network for programs
7. Other network expenses (note 2)
8. Talent fees paid to non-residents of Canada

Notes:
1. If greater than 10% of total production expenses, please provide details.;
2. If greater than 10% of total programming expenses, please provide details.

CRTC Undertaking ID
CRTC File Number
Call Sign

Television - Direct operating expenses - Concluded
For the year ended August 31, 2009

STC ID Record 22

$ (omit cents)

2. Technical expenses

1. Transmitter, studio, parts, tapes, supplies, technical consultant services, technical repairs and maintenance and other technical costs.
2. Line, microwave or satellite charges
3. Remuneration (should agree with page 4, cell 43)
4. Total technical expenses (Enter on page 4, cell 09)

3. Sales and promotion expenses

1. Audience and trade promotion, rating services
2. Sales commission representatives - (non-staff)
3. Sales commission paid to staff (included in 3.5 below)
4. Other sales and promotion expenses
5. Remuneration (should agree with page 4, cell 44)
6. Total sales and promotion expenses (enter on page 4, cell 10)

4. Administration and general expenses

1. Entertainment, travel, motor vehicle operating expenses, telephone, fax, computer services and office supplies
2. Cost of premises (rent, repairs and maintenance, insurance, utilities, etc. )
3. Real estate and business tax
4. Professional services
5. Bad debt expense
6. CRTC licence fee
7. Management services (non staff)
8. Other administration and general
9. Remuneration (incl. directors fees) (should agree with page 4, cell 45)
10. Total administration and general expenses (enter on page 4, cell 11)

5. Total all expenses (page 6 cell 06, page 7 cells 07, 16, 29 above) (enter on page 4, cell 12)