Canada Media Fund Appendix B: Business Policies 2026-2027 (incl. Accounting and Reporting Requirements)
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
| component | license | hosting | redistribution | modification | training | Evidence and notes |
|---|---|---|---|---|---|---|
| documentation | unknown | unknown | unknown | unknown | unknown | No licence or reuse terms located (cmf-fmc.ca /terms-and-conditions/ returned 404). Treat as all rights reserved. |
Linked records
- Which audit-threshold rule governs a project co-funded by Telefilm, the Canada Media Fund and the CPTC when the documents differ at $250,000 and $500,000? discusses → this
- A cross-jurisdiction checklist assembled from the sources, each step attributed. (1) Keep production books apart: separate books of account and a bank account into which financing is deposited and from which costs are paid [telefilm ARR s2]; retain documents five years [telefilm ARR s2.2; cmf appen… cites → this
- Mostly but not at the boundaries. Telefilm ARR (5 March 2024): audited final certified activity cost statement when the budget is 'in excess of $500,000'; review engagement for 'in excess of $250,000' up to and including $500,000; uncertified final cost report with a declaration at '$250,000' or le… cites → this