As a result of their deliberations, committees may make recommendations which they include in their reports for the consideration of the House of Commons or the Government. Recommendations related to this study are listed below.

Recommendation 1

That the Government of Canada ensure the existence of a taxation system that is fair and equitable for all Canadians. The Government should work with other countries in ensuring that online sales, and the profits earned by firms making such sales, are taxed in the country where the products are consumed and where the economic activities that created the income occur, which would be consistent with relevant recommendations made by the Organisation for Economic Co-operation and Development.

Recommendation 2

That the Government of Canada contribute to the success of Canada’s firms, which operate in a rapidly evolving global economy, by adopting policies designed to ensure that the country’s entrepreneurs who engage in e-commerce can operate in an environment that has competitive taxes, minimal red tape, and policies and programs that facilitate trade.

Recommendation 3

That the Government of Canada apply sales taxes on tangible and intangible products that are sold in Canada by domestic firms and by foreign sellers, including when such sales occur using an e-commerce platform.

Recommendation 4

That the Government of Canada increase Canadians’ trust in e-commerce platforms, including through measures that will enhance cybersecurity. As well, the Government should ensure that federal legislation and regulations protect the personal data of Canadians who purchase and sell products online.

Recommendation 5

That the Government of Canada work with provincial/territorial governments to ensure the availability of training and education that would enable Canadians to engage in e‑commerce activities.

Recommendation 6

That the Government of Canada enhance its efforts designed to equip and encourage Canada’s firms, particularly those that are small or medium in size, to make greater use of e-commerce to increase their domestic and international sales. In particular, the Government should direct at least some of its enhanced efforts to helping the country’s firms develop the practical skills and knowledge that are needed to sell online.

Recommendation 7

That the Government of Canada increase awareness about federal programs and services, including the Trade Commissioner Service, that can help Canada’s small and medium-sized firms that wish to export or import using e-commerce platforms. The Government should achieve this enhanced awareness through promotional activities, such as a federal marketing campaign, and through measures designed to increase the effectiveness of the Trade Commissioner Service’s outreach to potential clients, including entrepreneurs who are interested in using e-commerce to trade internationally.

Recommendation 8

That the Government of Canada improve Canada’s digital infrastructure and ensure that high-speed Internet service is available throughout the country to support Canadians’ ability to engage in e-commerce purchases and sales, and to enhance the competitiveness of the country’s firms.

Recommendation 9

That the Government of Canada assess whether – and, if so, the extent to which – some foreign sellers have a postal rate advantage over Canada’s firms when shipping products to Canadian destinations. If this assessment reveals that Canada’s firms are disadvantaged, the Government should determine whether this disadvantage will be mitigated by future increases in the compensation received by Canada Post Corporation for its delivery of products originating in certain countries, or should be addressed by additional measures.

Recommendation 10

That the Government of Canada review, with a view to modernizing, federal legislation relating to e-commerce.

Recommendation 11

That the Government of Canada support Canadians’ use of mobile devices to make online purchases and sales by proposing measures aimed at enhancing competition among providers of mobile telecommunications services in Canada.