Finance committee  Under the previous excise framework, there was an administrative practice whereby samples were allowed to be provided to customers on a duty-free basis. The intent of this provision here is simply to carry that forward and provide an explicit legislative basis in the new excise framework.

Finance committee  It's more so just a matter of continuing a practice from previously. Part of what happened with the excise framework was that a new framework was announced for the application of excise duties to alcohol products, including wine. Under the old framework, it was an administrative practice that their samples were not subject to duty.

Finance committee  The relief is not just for wineries in general. It's for 100% Canadian wine, so wine that is made from 100% Canadian-grown product, for example. The relief will mean that there will be no excise duty applicable on the products they produce from that particular good, so that should assist the industry and it should help them reinvest.

Finance committee  A lot of it would depend on production because it's a production-based number. You could run off previous years and you'd have to get a sense of how much 100% Canadian wine was made before, and it would just be a matter of looking at the volume of 100% Canadian wine and multiplying it by the tax, the duty rate, and that would be what the relief would be.

Finance committee  Your question is regarding the excise tax on jewellery. The decision last year was that it would be gradually phased out over a five-year period; there was a cost involved so it would be phased out. The decision this year was to eliminate it--the decision to advance the repeal.