Yes, I agree.
To improve the situation, without correcting it completely, we suggest changing the definition of broadcasting in the Interpretation Act. It is the act that is used by the agencies and the government to interpret the Income Tax Act. This could improve the current situation where foreign companies enjoy a commercial advantage over their Canadian competitors. Indeed, their products should not be tax deductible, but they are.
This advantage means that a few billion dollars are not sent to the government. This gives the advantage to Canadian companies that buy their advertising from abroad. This causes problems.