A retailer based in British Columbia orders a large quantity of toys from a toy manufacturer in Alberta. The transaction is conducted online. The retailer fills in an online form on the manufacturer's website, pays with a credit card, and clicks a "submit" button to complete the transaction. The contract is formed when:

a$.$ the retailer purchasing the toys clicks the "submit" button.

b$.$ the transaction data reach the toy manufacturer's Internet service provider.

C$.$ the transaction data are processed by the retailer's Internet service provider.

d$.$ the toy manufacturer sends an email message to the retailer confirming the transaction.