The cigarette inventory tax is a technical, additional measure to the main measure to adjust the excise duty. In the Excise Act, 2001, we've had that specific mechanism for many years now. It is used when the excise duty is being adjusted. For instance, I think the last time it was as part of budget 2014. Basically, this is how it works. We ask that people with inventories of more than 30,000 cigarettes—because the tax applies only to cigarettes, not cigars or other manufactured tobacco—file a return with the CRA. The rate of the tax is equivalent to the rate increase per carton of cigarettes. I don't have the technical details in front of me, but it's 0.02 cents per cigarette, or something like that. This is part of the budget documentation. Basically, this measure is aimed at trying to equalize the treatment of the people who would have produced tobacco products the day before the increase kicked in and the people who are distributing those products after that date.
On May 8th, 2017. See this statement in context.