A blanket exception for all online services was issued in 1999, in 2007 it was amended to require financial reports when requested. So there's nothing specific

A blanket exception for all online services was issued in 1999, in 2007 it was amended to require financial reports when requested. So there's nothing specific to Netflix. However most streaming providers aren't available in Canada. Netflix is the only one who's gone to the trouble of acquiring streaming rights for Canada for major TV/Movies. Google (Youtube) has adopted a similar position to Netflix, but they haven't faced any requests yet.