The original payment of the tax remains at the production or the wholesale level, as under the Excise Tax Act.
This is the ability to claim the refund that is being shifted to some vendors who are not licensed with the CRA. Those vendors, because they are not licensed, were not able before to claim a refund for a tax on the diesel fuel used to generate electricity; only the end-users were able to do so. With the proposed measure in that bill, those vendors who are not licensed would be able to claim the refund, and as such, be on a level playing field with their competitors, who are licensed wholesalers. It's quite technical in nature.