Yes, it's a production tax. As soon as the alcohol comes off a still, it's liable for tax. It goes into bond, because, as one of my colleagues was saying, some of our businesses are kind of crazy.
We're mostly in the whiskey business and you have to age whiskey in Canada. The legal minimum is three years. Most of it is 5, 7, 10, or 15 years, increasing as the consumer moves up the quality scale. With premium whiskeys, the average is 8 to 15 years.
When it comes out of maturation, you pay the excise. It's a production tax right at the very first. Other than the producer's own cost to buy the grain and to employ the people to run the distillery, it's the first external cost applied on the product.