"But simsub has also been lucrative for television stations, to the tune of $250 million a year to the industry as a whole. So the CRTC threw local affiliates a bone in making its decision on Thursday — local affiliates will still be allowed to simultaneously substitute advertising, but specialty channels (like Bell-owned TSN, which will show Sunday's game) will be banned from doing so."
In short, Bell will simply move the Super Bowl back to CTV and still show their own ads.