Clause 102 is a consequential amendment to the e-commerce amendments, and essentially what the rule does is ensure that.... There's a rule right now in the legislation that deems some supplies to be made outside of Canada, and when it's outside Canada, it's usually not taxable. This measure creates an exception so that even if it's a foreign supplier to a consumer in Canada, the supply will not be deemed by this provision to be made outside Canada.
Again, this is only a consequential amendment to ensure that the rule works properly.