 By this time, Western Manitoba Broadcasters and Communications Winnipeg Co-Op had been joined in the competition for the licence by Canwest Broadcasting, which had made an agreement with the McLendon Corporation to purchase KCND's assets and relocate the station to Winnipeg if granted the licence.The Canadian government was displeased with the existence of "border stations" which, while nominally American, existed primarily to broadcast U.S. content into major Canadian markets in competition with local broadcasters (and without the Canadian content that Canadian TV stations were and are required by law to provide).Accordingly, the government amended the Income Tax Act to curtail the tax deductibility of advertising expenditures incurred by Canadian businesses in the U.S. media, while the CRTC prepared to implement a "simultaneous substitution" policy which would require cable TV systems to carry the Canadian signal on both channels whenever the same program was being shown on both a Canadian and American station at the same time.