2(1)For the purposes of subsection 68.1(1) of the Copyright Act, advertising revenues means the total compensation in money, goods or services, net of taxes and of commissions paid to advertising agencies, received by a system to advertise goods, services, activities or events, for broadcasting public interest messages or for any sponsorship.(2)For the purpose of calculating advertising revenues, goods and services shall be valued at fair market value.(3)For purposes of subsection (1), when a system acts on behalf of a group of systems which broadcast a single event, simultaneously or on a delayed basis,(a)any compensation paid by the system acting on behalf of the group of systems to a system that is part of the group is part of the advertising revenues of that system; and(b)the difference between the compensation received by the system acting on behalf of the group of systems and any compensation referred to in paragraph (a), is part of the advertising revenue of the system which acts on behalf of the group.