Both ads use marketing techniques and selective data, to sell one side's point of view. In Ottawa's view of things, Ontario had only counted part of the money. The federal contribution is partly 'tax room', partly cash. Depends on your purpose. But if you want to gauge the federal contribution more broadly then you may want to include the tax points.
Advertisers selling cars or appliances can neither lie nor mislead.
Those that do get dragged into court. But sadly, in the field of government advertising, deceit is acceptable so long as its accurate. But wait, it gets even more complicated. Neither Ottawa nor Ontario can claim the moral high ground here. Ottawa claims that it 'increased health spending in Ontario in each of the last four years'.