What jobs does this cost?     
Bell and CTV the network that Bell owns will still broadcast the game and show the Canadian commercials. The game is also shown on Fox the US network that has the rights to the SuperBowl this year and instead of Canadian commercials Canadians will see the US ads.       

Bell will show the US pre game show, the US halftime show and the US post game show on both Fox and CTV.     

This is one show, on one channel one day of the year.    
So again, what Canadian jobs does this effect?