Well, there is, and in the footnotes I've cited the relevant provisions of the Excise Tax Act.
I'm sure you're aware that if you eat a restaurant meal, regardless of what the food is, you pay, in most provinces, 14% tax, federal and provincial. If you buy a fruit or vegetable tray at a grocery store, you pay tax on it. For club soda, bottled water, depending on the size of the bottle, you pay tax on it. So what we're advocating is just rethinking the rules to ensure that they always reflect nutrition recommendations and don't interfere with people's decisions to purchase healthy foods.