At the risk of opening a can of worms that might be better to keep sealed, the probable (main) target in this case is offshored Mohawk operations. Damnably difficult to tax, no matter which end of the transaction you're looking at, and all parties (except the servers) are physically inside the province (though it can, and probably should, be argued that the operators are on their own sovereign territory, something that Canada in general and Quebec in particular have historically had problems coming to terms with).
I believe many gambling websites are hosted within mohawk territory inside the Québec province. Kanhawake Gaming Commission is operating a datacenter on the reserve from what I understand.. Correct me if I'm wrong.