Good.
This amendment replaces amendment BQ‑2, which had some drafting issues. The amendment I'm moving would introduce an escalating excise tax for microdistilleries, that is, spirit producers. The object of this amendment is to introduce for microdistilleries what already exists for microbreweries and what's in place in the United States. Our goal is to enable microdistilleries, the small players and local artisans, to pay a lower excise tax rate than that paid by the major industry players to help them develop.
The association that represents microdistilleries testified on this matter before the committee. Microdistilleries are established all across Canada, in every province and virtually every region, and they are popular businesses operated by passionate artisans who put their heart into their products. Given the excise tax rate for these minor actors, which operate with very high fixed costs, it's virtually impossible for them to compete with the major players. The witness who appeared before the committee reminded us that, for every bottle sold for $40, he earned $12 and paid $4 in excise tax.
This amendment would provide some support for microdistilleries. I therefore encourage my colleagues to support it.