Mr. Phil McLester (Director, Excise Duties and Taxes Division, Excise and GST/HST Rulings Directorate, Legislative Policy and Regulatory Affairs Branch, Canada Revenue Agency) at the Public Safety and National Security Committee

If I might, we certainly look into the amount of raw leaf purchased relative to how much was manufactured, how many tobacco products. As well, we look at imports of raw leaf to verify if it's considered appropriate for the amount of production on which excise duty was paid. If we deem that to be considerably different from what should have been paid, we will raise deemed assessments.