Currently there are no excise duties that are applied to marijuana for medical purposes, but in the GST/HST framework, the general sales tax does apply to medical marijuana. In that sense the excise duty treatment that is proposed is not a departure from GST/HST policy. Again, there's the DIN test, so products that are only used for medical purposes, upon prescription, will not be subject to the excise duty.
Correct me if I'm wrong, Pierre, but the same treatment would also apply from a GST/HST standpoint. Those products with a DIN that currently exist, that will be approved in the near future by Health Canada, will not be subject to both the excise duty and the GST/HST framework.