There has definitely been an increase in e-commerce during the pandemic. Many small businesses have also been able to adapt in doing this too: small businesses of all types, and those in rural communities as well, which are being able to access customers and markets that might not previously have been possible.
Going forward, certainly the increased digitalization of small businesses is going to be very important, but it's also important to keep in mind that some of those businesses in the hardest-hit sectors really rely on a physical presence for their business models to work, so that might not be an option for them. That's going to be very important too.
Certainly when it comes to the taxation of technology companies, we have been in favour of a digital sales tax in Canada for quite some time, and that could certainly help with this situation.