Most effective: Large, flat areas such as arms and legs. Least effective: Curved areas such as the underarms, and may even cause significant trauma on the face along with thin skinned areas.
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If i thought this was true, only businesses that charge cheap prices would exist. People buy where they obtain the cheapest selling. But most people are more involved in getting value for money than acquiring a GlucoBerry inexpensive.
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As a Canadian registrant, one way you might legally avoid this silly March Hare is to explicitly state on goal and invoice that involving such intangible personal property in Canada is prohibited (or requires an additional fee as well as the payment of G.S.T.).
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Canada has what you call a national florida sales tax or a price added tax (VAT). This Goods and Services Tax (G.S.T.) of 5 percent (as at January 1, 2008) is applicable to many Canadian connections.