Clause 103 is also a consequential amendment to the e-commerce provision. This is the rule that sets out who is a small supplier with respect to the GST and HST. Usually, it's those with sales of less than $30,000 of taxable supply a year, but since the new e-commerce rule later in this bill basically creates a new type of threshold, this clause ensures that this existing rule doesn't affect the new rules. It's a consequential amendment.
