I-3 - Taxation Act

Full text
159.8. In this subdivision,
foreign broadcasting undertaking means a broadcasting undertaking or a network operation located outside Canada or on a ship or aircraft not registered in Canada;
operation of a broadcasting network includes any activity involving two or more broadcasting undertakings whereby control over all or any part of the programs or program schedules of any of the broadcasting undertakings is delegated to a network operator.
2003, c. 2, s. 55.