TORONTO — Tee-Comm Electronics Inc., the Canadian owner of the direct broadcast satellite service AlphaStar Television Network, lost C$52.4 million ($38 million) last year compared with a loss of C$7.9 million ($5.7 million) in 1995.“We anticipated a significant number on the loss side because of the enormous capital and operating costs required to launch and maintain our AlphaStar direct-to-home satellite television service in the United States,” chairman Al Bahnman said Thursday, conceding that its development has not moved as quickly as expected. By mid-March, AlphaStar had 43,000 subscribers. Tee-Comm plans to raise $72.5 million in debt in the first half of 1977 to finance operations and raise subscriber levels to the break-even point. Tee-Comm launched a Canadian version of AlphaStar earlier this month. Revenue in 1996 rose 9.8% to $31.1 million.