Consider each answer:

(A) If the upward trend in out-shopping continues at a significant level and the amounts paid by the government for Canadian social services are maintained, the Canadian goods-and-services tax will be assessed at a higher rate.
Correct.

(B) If Canada imposes a substantial tariff on the goods bought across the border, a reciprocal tariff on cross-border shopping in the other direction will be imposed, thereby harming Canadian businesses.
Wrong. No information about reciprocal tariff.

(C) The amounts the Canadian government pays out to those who provide social services to Canadians are increasing.
Wrong. The stimulus does not say the costs for social services increase.

(D) The same brands of goods are available to Canadian shoppers across the border as are available in Canada.
Wrong. Nothing about good bands.

(E) Out-shopping purchases are subject to Canadian taxes when the purchaser crosses the border to bring them into Canada.
Wrong. No information about import taxes.