E-commerce success depends not only on government policies such as jurisdiction and taxation, but even more critically on an underlying issue — will courts enforce electronic contracts consummated on-line, typically by consumers clicking an "I agree" icon on a Web page? On that question, courts appear split.
Archive for September, 2002
Saskatchewan Law Review Lecture, University of Saskatchewan College of Law, Saskatoon, SK
ILPF Security v. Privacy Conference, Seattle, WA
While my previous column highlighted encouraging new Canadian policy on the consumer e-commerce front, recent e-commerce tax policy developments are troubling. After several years of deliberations, the Canada Customs and Revenue Agency has released its interpretation on the application of the goods and service tax to e-commerce. The result should set off alarm bells among Canadian businesses engaged in e-commerce, since it places them at a competitive disadvantage relative to their U.S. and European rivals.