According to the Electronic Transactions Legislation, the Place of Dispatch

According to the electronic transactions legislation, the place of dispatch or receipt of an electronic communication will be:

A) The location of the information system outside the originator's control.
B) Determined in accordance with the postal acceptance rule.
C) The place of business (or residence if there is no place of business) of the parties.
D) Governed by the laws of the state or country in which the offer was accepted.