SOCAN Tariff — Theme & Water Parks
Canada Gazette, Part I, Volume 159, Number 38: SUPPLEMENT 1
The Copyright Board published SOCAN Tariff 12.A establishing royalties for theme parks and water parks (excluding Canada’s Wonderland and similar operations) for 2026–2028. Parks must pay $3.36 per 1,000 attendees on days music is performed plus 1.5% of defined live music entertainment costs, and follow reporting, payment, and audit requirements (estimates due June 30, balance by October 1, final audited statement within 30 days after season or by January 31).
Summary
Summary#
Copyright Board published SOCAN Tariff 12.A — Theme Parks and Water Parks (2026–2028).
It sets how much theme parks and water parks (other than Canada’s Wonderland and similar operations) must pay for the public performance of SOCAN‑represented music: $3.36 per 1 000 persons (on days music is played) plus 1.5% of certain live‑music costs.
What it does#
- Sets a royalty formula for the years 2026 to 2028:
- $3.36 per 1 000 persons in attendance on days when music is performed (attendance rounded to the nearest 1 000).
- PLUS 1.5% of “live music entertainment costs.”
- Defines “live music entertainment costs” as direct spending on live entertainment where music is performed. It specifically excludes spending on stage props, lighting, set design, costumes, renovations, expansion of facilities, and furniture/equipment.
- Requires parks to estimate attendance and live‑music costs and pay royalties on a schedule:
- File an estimate and pay 50% of estimated royalties by June 30 of the tariff year.
- Pay the remaining estimated amount by October 1.
- File an audited statement of actual attendance and costs within the earlier of 30 days after the season ends or January 31 of the following year.
- Gives SOCAN the right to audit a park’s books on reasonable notice during normal business hours to verify payments.
- Says the tariff does not apply to concerts that charge a separate or additional admission beyond park entry.
- Imposes interest on late payments, calculated daily at a rate equal to 1% above the Bank Rate effective on the last day of the previous month (interest does not compound).
- States that all amounts are exclusive of any federal, provincial, or other taxes or levies.
Who's affected#
- Operators of theme parks and water parks in Canada (other than Canada’s Wonderland and “similar operations”).
- SOCAN, which collects these royalties on behalf of songwriters and music publishers.
- Park staff who handle programming, accounting, and ticketing — because of new reporting and payment steps.
- Songwriters and performers whose works are in SOCAN’s repertoire (they may receive more royalties).
- It is unclear from the notice what is meant exactly by “similar operations,” so some parks may need clarification about whether the tariff applies to them.
Why it matters#
- Parks that host music will have a predictable royalty cost tied to attendance and live‑music spending. That can affect budgets and decisions about how much live music to program.
- The payment and audit rules add administrative steps and deadlines for park operators.
- The tariff funnels more money to songwriters and publishers represented by SOCAN when their music is played at parks.
- The carve‑out for separately ticketed concerts means some large shows inside parks may not be covered by this tariff.
Key topics
Source: Canada Gazette