Right now, Canada's definition of a small independent craft brewer is 75,000 hectolitres. Many of the fastest-growing craft markets in Canada define it as 350,000, 400,000 or 500,000 hectolitres. That is the big challenge of the Excise Tax Act right now. It measures the size of a business of 20 years ago, not the size that our businesses have grown to. That is the top challenge.
Excise in and of itself is built structurally quite well. It's a progressive tax. On January 1, all breweries start at the lowest tax bracket, and then, regardless of brewery size, as you grow each month, you get remeasured for your tax rate.
We like the functional structure of it. It's just that we would like a longer runway, as it were. Instead of a brewery hitting the top tax bracket at 75,000 hectolitres, the brewery would hit the top tax bracket at 500,000 hectolitres. That would be the top change, and then all of the graduated rates in between those two points would fall in step.