There are a number of parts to your question.
In terms of imported alcohol, excise duties generally apply in their entirety. What I mean by that is that a bottle of wine imported from France is going to be hit with excise duty at customs. For a 750 ml bottle, the customs duty will be about 47¢. By contrast, the same product made in Canada with 100% Canadian agricultural products is hit with no excise duty. So many of the products covered under the federal excise scheme are already exempt from excise duty in Canada.
In terms of beer, another product subject to excise duty, small producers pay less duty. Without going into details, I can tell you that, depending on the production volume in hectolitres, microbrewers find themselves paying greatly reduced rates of duty. Those rates will be subject to the future increases. That said, the exemption, or rather the reduced rate structure—I don’t like using the word “exemption”—is maintained in the government’s proposal.
Another part of your question touched on retail sales. In Canada, and most provinces, except Alberta, a monopoly exists; that is to say that the liquor control boards or corporations take care of the revenues. They play a major role in the way in which final prices for products are established. The impact of the measure will therefore depend on the way those organizations adjust to it all.