Yes, of course.
First, I have to tell you that this is very technical. Basically, there are scales to calculate the percentage of duties that are not correctly remitted. We went by the fee scales that already exist for tobacco taxes. If memory serves, I believe that between 200% and 300% of duties are not properly remitted. Under the Excise Tax Act, 2001, there were already penalties for offences. We basically aligned our regime on that one so as not to reinvent the wheel.
We added a new part to the Excise Tax Act, 2001, to control the production of cannabis, and then we made changes to the parts of that act that involve offences and penalties related to the production of tobacco, alcohol, wine and so on.