Section 177.1 — Excise Tax Act: Meaning of collective society

In this section, collective society means a collective society, as defined in section 2 of the Copyright Act , that is a registrant. In this section, the expressions collecting body , eligible author , eligible maker and eligible performer have the same meanings as in section 79 of the Copyright Act . If a collecting body or a collective society makes a taxable supply to a person that is an eligible author, eligible maker, eligible performer or a collective society and the supply includes a service of collecting or distributing the levy payable under section 82 of the Copyright Act , the value of the consideration for the supply is, for the purpose of determining tax payable in respect of the supply, deemed to be equal to the amount determined by the formula: A – B where A is the value of that consideration as otherwise determined for the purposes of this Part; and B is the part of the value of the consideration referred to in the description of A that is exclusively attributable to the service.