Bill C-306

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	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.

BILL C-306