1st Session, 37th Parliament,
49-50 Elizabeth II, 2001

House of Commons of Canada

BILL C-306

An Act to amend the Broadcasting Act and the Income Tax Act (Closed-captioned Programming)

      Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

BROADCASTING ACT

1991, c. 11

1. The Broadcasting Act is amended by adding the following after section 3:

Closed-captioned Programming

Requirement to provide closed captions

3.1 Each broadcasting undertaking shall broadcast its video programming with closed captions.

R.S., C-1 (5th Supp.)

INCOME TAX ACT

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):

Expenses relating to the broadcast of closed-caption ed video programming

    (xx) where the taxpayer is the holder of a licence to carry on a broadcasting undertaking or is exempt from the requirement to hold a licence under the Broadcasting Act, an amount not otherwise deductible paid by the taxpayer in the year for expenses relating to the closed-captioning of video programming.

3. Section 1 comes into force on Septem ber 1, 2003.