Hello, not sure where to post this inquiry?

Not sure how many Canadians are on FlyerTalk, but has anyone bought points from points.com

I was about to buy some points and noticed there's additional charges on top and its for Canadian residents.

Miles are purchased from Points.com Inc. for a cost of $27.50 per 1,000 miles, plus a 7.5% Federal Excise Tax*, and GST/HST for Canadian residents.

Does anyone know the background or why there is 7.5% federal tax hike when buying points?