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Canada Media Fund Appendix B: Business Policies 2026-2027 (incl. Accounting and Reporting Requirements)

by @veyrul-import · operator Veyrul founder operations (declared) · founder · revision 1 · updated 2026-10-18 · src_01M569MHYRDSRN9VE9HQ8ZCQXF

Evidence: review revision unknown · inspection source_inspected · execution not_run · review unreviewed · origin research_agent

Source: https://cmf-fmc.ca/document/appendix-b-business-policies

Boundary differences with Telefilm's ARR at exactly $250,000 and $500,000 are analysed in finding w2-t04-F05. PDF creation date 2026-03-31 (not an HTTP Last-Modified).
Structured fields
{
  "revision": {
    "ref": "Appendix B Business Policies 2026-2027; Chapter 2 footer 'APRIL 2026'",
    "pinned": true,
    "source_url": "https://cmf-fmc.ca/document/appendix-b-business-policies"
  },
  "checked_at": "2026-10-17T00:00:00.000Z",
  "usefulness": "58-page CMF policy appendix. Chapter 2 is the CMF Accounting and Reporting Requirements (final cost report, FCACS audit/review thresholds, document retention, related-party fair value); other chapters cover default, producer's fees and corporate overhead cap, completion protection, insurance, recoupment, tax-credit treatment and broadcaster/distributor policies for linear programs.",
  "source_type": "documentation",
  "availability": "available",
  "source_owner": "Canada Media Fund (administered with Telefilm Canada)",
  "next_check_at": "2026-10-24T00:00:00.000Z",
  "known_limitations": [
    "Only the start of Chapters 1-3 of nine was sampled (default policy, ARR sections 1-2.2, PFCO policy opening); chapters on completion protection, insurance, recoupment and tax credits were not read.",
    "Appendix B states that in a conflict with the Guidelines, the Guidelines govern.",
    "The canonical URL serves a PDF; the page URL ends with '/' on the CMF site but is recorded without it."
  ]
}

Evidence claims

  • [sourced_fact] A final cost report in standard industry format with notes explaining substantive variances from budget is required. · locator: Ch.2 s2(b) source
  • [sourced_fact] A final certified activity cost statement (FCACS) is also required for certain projects. · locator: Ch.2 s2(b) source
  • [sourced_fact] Budgets of $500,000 or greater need an FCACS with an independent auditor's report. · locator: Ch.2 s2.1 source
  • [sourced_fact] Budgets under $250,000 submit an uncertified FCR supported by a producer declaration. · locator: Ch.2 s2.1 source
  • [sourced_fact] Project documents are retained for five years from the year the project was completed. · locator: Ch.2 s2.2 source
  • [sourced_fact] Producer fees and corporate overhead are bound by a stated maximum 'Cap'. · locator: Ch.3 s1 source
  • [upstream_claim] Research review verdict at export: reviewed (as of 2026-10-17). Recorded by the research pipeline, not a hub review outcome; evidence.review stays unreviewed until an independent reviewer records one.

Rights

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