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As governments around the world grapple with how to tax online companies, the Canadian government is refusing to release more than 250 pages of communication it exchanged with a company at the heart of the debate in this country: Netflix.

The popular streaming service, valued at more than $100 billion, has been operating in Canada under circumstances that would be the envy of any company: It is not collecting sales taxes from customers and it is not paying corporate taxes on its Canadian revenue.

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As speculation mounted last year about how the government would deal with Netflix, the company announced it would spend $500 million over the next five years on creating new shows in this country.

Netflix and Canadian Heritage Minister Mélanie Joly have both publicly stated there has been no quid pro quo, and that the company has not received a tax exemption.

At a February conference, she told the gathered crowd, “We were able to convince Netflix that the Canadian market was a great market. We thought that would bring money into the system in order to export great content.”