/usr/share/cups/ is in cups-common 2.2.7-1ubuntu2.
This file is owned by root:root, with mode 0o755.
..
/usr/share/cups/drv/
/usr/share/cups/drv/sample.drv
/usr/share/cups/locale/
/usr/share/cups/locale/ca/
/usr/share/cups/locale/ca/cups_ca.po
/usr/share/cups/locale/cs/
/usr/share/cups/locale/cs/cups_cs.po
/usr/share/cups/locale/de/
/usr/share/cups/locale/de/cups_de.po
/usr/share/cups/locale/es/
/usr/share/cups/locale/es/cups_es.po
/usr/share/cups/locale/fr/
/usr/share/cups/locale/fr/cups_fr.po
/usr/share/cups/locale/it/
/usr/share/cups/locale/it/cups_it.po
/usr/share/cups/locale/ja/
/usr/share/cups/locale/ja/cups_ja.po
/usr/share/cups/locale/pt_BR/
/usr/share/cups/locale/pt_BR/cups_pt_BR.po
/usr/share/cups/locale/ru/
/usr/share/cups/locale/ru/cups_ru.po
/usr/share/cups/locale/zh_CN/
/usr/share/cups/locale/zh_CN/cups_zh_CN.po
/usr/share/cups/ppdc/
/usr/share/cups/ppdc/font.defs
/usr/share/cups/ppdc/media.defs
/usr/share/cups/ppdc/raster.defs
/usr/share/cups/profiles/