C-313
First Session, Thirty-ninth Parliament,
55 Elizabeth II, 2006
HOUSE OF COMMONS OF CANADA
BILL C-313
An Act to amend the Broadcasting Act and the Income Tax Act (closed-captioned programming)
first reading, May 29, 2006
Ms. St-Hilaire
391174
SUMMARY
This enactment amends the Broadcasting Act to require broadcasters to provide closed captions for their video programming. It also amends the Income Tax Act to allow a tax deduction for broadcasters for the purchase of closed-captioning technology.
Also available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca
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1st Session, 39th Parliament,
55 Elizabeth II, 2006
house of commons of canada
BILL C-313
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:
1991, c. 11
BROADCASTING ACT
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 paragraph (ww):
Expenses relating to the broadcast of closed-captioned video programming
(xx) where the taxpayer is the holder of a licence to carry on a broadcasting undertak-ing 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.
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services CanadaOttawa, Ontario K1A 0S5Telephone: (613) 941-5995 or 1-800-635-7943Fax: (613) 954-5779 or 1-800-565-7757publications@pwgsc.gc.cahttp://publications.gc.ca