the owner of seven sporting goods brands,belives that one reason for Canadians'lower interest in online shopping is that Canadians are taxed more heavily than are Americans,leaving Canadians with less disposable income. Moreover,e-commerce shopping usually leaves the shopper "having to pay for shipping and handling online,and if you return it,you have to pay that again"according to Sartor.Forzani has successfully used the internet to build an e-mail list to support its bricks and mortar stores.However,its attempt at online selling has failed.In 1999,Forzani built an e-commerce enterprise,but closed it after one and one-half years because it had generated too little growth."At the rate of growth we were seeing" explains Sartor,"it'd be 12,13,14 years before we got the returns we're used to.