Ebooks and public lending right in canada

In order to provide some basic information to program registrants concerning the treatment of these payments by the Canada Revenue Agency CRA , we have prepared the following overview:. The Public Lending Right Program operates under the Canada Council for the Arts as a form of discretionary cultural support to eligible individual creators of literary and scholarly work that is found in public library collections. In the Canadian context, PLR is not attached to copyright legislation, and revenues received are not considered to be royalties by the federal government.

The CRA classifies PLR payments as revenue derived from professional services for the purpose of income tax, and therefore taxable income.

The Canada Council for the Arts is required to provide a record of payment to PLR recipients and to the federal government. To register, authors must complete and mail in the registration form available from the Public Lending Right website during the annual registration period 15 February to 1 May.

Funding Public Lending Right. Public Lending Right. Visit our Website. Read more about PLR. Check your Eligibility. Learn about Payments.

Sign Up. Already Signed up? Register titles, editions or formats. Update your Contact Information. Download this report PDF 8. Creator Payments 15 February The most recent Program results.