That's a great question.
Several years ago, in the 2006 budget, there was a progressive excise schedule brought into place for beer. Prior to that, it was a one-size-fits-all excise duty rate.
By bringing in a progressive schedule, it recognized that those smaller players, without the economies of scale, needed to have a lower excise burden in order to get into the business of brewing. It has been successful. We've gone from having around 35 to 40 microbreweries in the country to 200 of them now. So in terms of attracting investment into the category, it has been effective.
How does that compare against wine? In the 2006 budget there was an excise exemption on wines made with 100% Canadian agricultural product. That was very good for their industry, but in terms of discrepancy, brewers pay excise on the very first litre of beer they produce, whereas a vintner would pay no excise on any of the wine they produce as long as it's made with 100% Canadian agricultural product. Brewers in Canada would use 99% Canadian agricultural product—water, malt barley, and then some with locally grown hops as well.