The income generating event occurs where someone sees their ads. There's a simple experiment that would prove this: Prohibit Meta from displaying any adverts

The income generating event occurs where someone sees their ads. There's a simple experiment that would prove this: Prohibit Meta from displaying any adverts on any screens in Canada. When they complain about loosing money, say; OK you can show the ads, but we're taxing you on that money/incone you said you were loosing.