“export transaction” means a transaction involving:
(a) the export of goods out of Canada,
(b) the manufacture, sale, leasing, treatment or servicing of goods that are to be used by a person in carrying on business or other activities outside Canada,
(c) the sale or licensing of any right in a patent, trade-mark or copyright to a person that are to be used by a person in carrying on business or other activities outside Canada, or
(d) the rendering of any service to a person in connection with the carrying on of business or other activities outside Canada by a person.