I'm not going to talk about taxes. Perhaps my colleagues will want to add a few words on this.
The difficulty with the goods and services tax is that the company is not physically present in this country. The company is, in fact, a website that people have access to. I do not know where this website is hosted. The provision in question refers to any entity that carries out business in Canada. It's ambiguous. It is difficult to determine whether these companies that do business on the Internet actually do business in Canada and, as such, can be considered companies operating in Canada.
Even if we were telling foreign companies that they are providing services to certain people in Canada on the Internet and, therefore, they have to pay taxes to us, but they don't, we would have no mechanism to get that money. We can't force foreign companies to pay Canadian taxes if those companies are not physically present in Canada.