（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.

　　（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.

　　（C）The amounts the Canadian government pays out to those who provide social services to Canadians are increasing.

　　（D）The same brands of goods are available to Canadian shoppers across the border as are available in Canada.

　　（E）Out-shopping purchases are subject to Canadian taxes when the purchaser crosses the border to bring them into Canada.

答案选a

这题应为结论题，逻辑链为加拿大人境外购物，因为境外购物减少了social services 的tax，为什么能推出境外购物继续并且social service费用不变就一定会导致service tax上升哪？题干中没有这样的逻辑链，如果政府补贴就不会上升了

读题干:

第一句是结论记作A,第二句是对该结论的因果解释记作B

题目问支持,即"自上而下"的支持.逻辑链条为B-->A-->?

第一句说了什么事呢?说了Canadians now increasingly engage in “out-shopping”

正确选项必须包含这个意思.根据老美的线行写作思维,也应该知道这点.

所以哪个选项不言而喻了.

upward trend in out-shopping continues at a significant leve——》the

Canadian goods-and-services tax will be assessed at a higher rate——》更

要out-shopping ——》更高的税，简单说就是羊毛出在羊身上，这就证明确实是这

个原因导致了out-shopping，就加强了。如果削弱，我觉得反之即可