CMRRA is required by the Canada Revenue Agency to prepare and send annual income tax statements to music publishers to report the total royalty income earned by that music publisher during the fiscal year, if the total royalty amount is greater than $50. In order to be completed, these tax statements require a tax identification number and entity type for the payee.
Note: If you are a songwriter signed up with CMRRA to collect your royalties directly with CMRRA, we consider you a music publisher.