It's important to note the differences among various types of transactions. We don't have the necessary legislative authority to require companies outside Canada to collect and remit taxes. However, we have some authority in the case of persons who rent a house and earn more than $30,000. The provisions of the act vary with the type of transaction.
An important point in the report concerns services such as Netflix and others. There is no statutory framework under which a company outside Canada can be required to collect taxes. This is the reason we mentioned that.