Clause 115 is a relieving amendment.
Currently, if you export goods from Canada, they're usually not subjected to GST/HST, but the freight transportation service from a place in Canada to a place outside Canada is usually also relieved. In this case, it's adding driving services to the definition of freight transportation services. CRA was of the opinion that because the provision used the word “transportation”, if you exported a vehicle, essentially the vehicle had to be towed or on top of another vehicle.