I don't think we're aware of specific examples of businesses having left the country. Clearly, when there is a weakness in the system, it creates potential for distortion, and I think that is one important reason that the government is moving forward with these measures: It's to ensure that as business models change, the sales tax system adapts and effectively collects the tax that should be collected on consumption in Canada.
On December 3rd, 2020. See this statement in context.