Bill C-306
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1st Session, 37th Parliament, 49-50 Elizabeth II, 2001
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House of Commons of Canada
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BILL C-306 |
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An Act to amend the Broadcasting Act and the
Income Tax Act (Closed-captioned
Programming)
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BROADCASTING ACT |
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1991, c. 11
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1. The Broadcasting Act is amended by
adding the following after section 3:
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Closed-captioned Programming |
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Requirement
to provide
closed
captions
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3.1 Each broadcasting undertaking shall
broadcast its video programming with closed
captions.
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R.S., C-1 (5th
Supp.)
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INCOME TAX ACT |
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2. Subsection 20(1) of the Income Tax Act
is amended by striking out the word ``and''
at the end of paragraph (vv), by adding the
word ``and'' at the end of paragraph (ww)
and by adding the following after para
graph (ww):
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Expenses
relating to the
broadcast of
closed-caption
ed video
programming
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3. Section 1 comes into force on Septem
ber 1, 2003.
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