14 April 2009 External T.I. 2007-0238221E5 F - Rights of musician-Transfer -- summary under Subsection 85(1.1)

As part of a general response respecting the transfer of rights by a musician to a corporation, CRA stated:

[T]he transfer of a right to royalties, together with the transfer of the copyright generating those royalties, could fall within the provisions of section 85 and not be covered by subsection 56(4). … [S]ubsection 13(3) of the Copyright Act … states that, unless otherwise provided by contract, copyright in a work created in the course of employment is the property of the employer and not of the author. That being said … F2002-0149781R3 [found] that a right to royalties from SOCAN constituted "eligible property" … .

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