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, where is the contract deemed to be accepted, and will Eric have to pay tax?