Netflix has been sued for not close captioning their non- foreign streaming films.

They now CC 30% of their streaming & should have 80% in a year or so. You can only see the captioning (actually refer to it as subtitles) with certain equipment. Silverlight player on your computer shows them just fine.

On Netflix ready devices, look for Audio and Subtitles on the movie or TV show detail page before you begin playing & select subtitles.
Subtitles are supported on PCs and Macs, Nintendo Wii, Sony PS3, GoogleTV, and the Boxee Box. We expect that Roku and Xbox 360 will support subtitles later this year (2011). Most new Netflix ready devices released this summer or later will support subtitles.

http://blog.netflix.com/2011/02/30-of-netflix-streaming-content-has.html

Films:
http://movies.netflix.com/Subtitles