I was little confused after reading the article exactly how this would work. I checked out the actual regulations and found this formula and explanation:

> (Intermediary global revenue) × (Canadian share of global GDP [≈2%]) × (Contribution rate [4%])

Proxy for “Canadian revenue” Intermediary global revenue This figure refers to the annual global revenue of a digital news intermediary. It excludes other unrelated revenues from the company operating the intermediary.

Doesn't seem like a very fair or accurate way to implement it regardless of whether this is a good idea or not.