"Tariff" is probably not quite the right mechanism because there's no importer to really pay at the time the good is imported. But the government in Canada pas

"Tariff" is probably not quite the right mechanism because there's no importer to really pay at the time the good is imported. But the government in Canada passed a federal sales tax holiday that applied to a very arbitrary selection of products for a couple months here. It was kind of a nightmare for small businesses, but I expect a similar legal framework would work for software. If you sell software, you're now obligated to remit 25% of the sales revenue to the gov unless the software is on a list of "Canadian software" as determined by some team of bureaucrats.