Madam Speaker, the Liberals say that this is really a simple way to reduce pollution. Let me quote the document.
If a Registered Fuel Importer imports fuel for delivery to a Registered Fuel Distributor, the levy will not become payable by the Registered Fuel Importer. The levy will become payable by the Registered Fuel Distributor when it uses the fuel or delivers it to another person in the backstop jurisdiction, unless that other person is also a Registered Fuel Distributor.
See, it is simple.
How much will it cost small businesses for the red tape of this new scheme and how much will it cost taxpayers for the new bureaucracy needed to implement it?