Pascal Recently Created a New Business for Sewing and Shipping

Pascal recently created a new business for sewing and shipping cosplay outfits.Because he does not have a formal place of business, he communicates entirely online and he works on the costumes wherever he can find space.Although he lives in Edmonton, he advertises his services across Canada and he has fulfilled orders from every province and territory except Quebec and the Yukon.Eric Gold, who lives in Vancouver, submitted an online order for a Hello Kitty costume.Pascal received it while he was visiting a friend in Toronto.Because he was not working on any other projects at the time, Pascal finished the costume and sent it to Eric before he returned home to Edmonton.Eric is delighted with the outfit, but a dispute has arisen with regard to the price. The parties agreed on a price of "$2000 plus applicable taxes." They also agree that Pascal offered to sell the Hello Kitty costume on his website.Each of the western provinces has a statute that imposes a tax of 10% on all electronic contracts.Ontario does not have similar legislation.If the case was governed by the Uniform Electronic Commerce Act, which of the following statements would be the most likely to be TRUE?

A) Eric is not required to pay the tax because the contract was created in Toronto where Pascal read the order and created the costume.
B) Eric is required to pay the tax because the contract was created in Vancouver where he submitted his order.
C) Eric is required to pay the tax because the contract was created in Edmonton where Pascal habitually resides.
D) Eric is required to pay the tax because the contract was created in Vancouver where he received the costume.
E) Eric is not required to pay the tax because the Uniform Electronic Commerce Act is a federal statute that deems that all electronic contracts are created in Ottawa.