Tax on ad revenue based on location of user rather than income then.
If you want to play nice with local companies, have it offset against income tax, so it's revenue neutral with respect to local broadcasters and billboards, but not for international companies that transfer price all their Canadian income elsewhere.
If you want to play nice with local companies, have it offset against income tax, so it's revenue neutral with respect to local broadcasters and billboards, but not for international companies that transfer price all their Canadian income elsewhere.