OBS_VALUE: <ul><li><a href=http://laws-lois.justice.gc.ca/eng/acts/I-3.3/ target=_blank>Income Tax Act(Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.)),  adopted 1985, with latest modification of 11.04.2020,  Part XIII, section 125(4))</a></li><li><a href=http://laws-lois.justice.gc.ca/eng/regulations/C.R.C.,_c._945/ target=_blank>Income Tax Regulations(Income Tax Regulations (C.R.C., c. 945), adopted 1985, with latest modifications of 25.03.2020, Section 1106)</a></li><li><a href=https://crtc.gc.ca/eng/archive/2015/2015-86.htm target=_blank>Broadcasting Regulatory Policy CRTC 2015-86( Broadcasting Regulatory Policy CRTC 2015-86, The way forward - Creating compelling and diverse Canadian programming)</a></li></ul>