Performers and makers of "sound recordings" are entitled to remuneration when their published sound recordings are performed in public. The term "sound recording" is defined in section 2 of the Copyright Act to mean a recording of sounds but excluding any "soundtrack" of a cinematographic work where it accompanies the cinematographic work. The  term "soundtrack" is not defined.

The collective society Re:Sound argued that the term "soundtrack" should be found to refer only to the aggregate of sounds that accompany a cinematographic work, and not to the soundtrack's constituent elements. On its view, pre-existing recordings incorporated into a soundtrack should still be subject to remuneration.

This argument was rejected unanimously by the Supreme Court of Canada based on principles of statutory interpretation. A pre-existing recording of sounds is not considered a "sound recording" when it is a soundtrack that accompanies a cinematographic work.

The following is a link to the full decision: http://scc.lexum.org/en/2012/2012scc38/2012scc38.html

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