I couldn't say whether the services are available in Canada or not. People use the Internet to get a service, but the Internet is a tool used all over the world. Servers can be in any country.
The situation may have changed. In any event, it is up to the Canada Revenue Agency to determine whether, in its interpretation of the act, the company is operating in Canada. To do so, it will be based on transaction facts. As for me, I can't really comment on that.