Basically, this is how it works. You have an excise duty. This excise duty is imposed under the Excise Act, 2001, in respect of wine produced and packaged in Canada. An equivalent duty is imposed under the customs tariff when the wine is imported at the border. This application of the duty applies only once. So, you could have bottled wine imported from Spain or Australia that arrives here in big containers, and because they are delivered to certain entities that further manufacture that product, the duty is suspended and will be imposed only at the time the bottle is packaged and remitted. It is very technical. There is one main agent. You have hundreds of people administering that at Canada Revenue Agency and Canada Border Services Agency for us, who are trying to spend it as we can take it.
On May 8th, 2017. See this statement in context.