Finance committee  I am once again going to make a few general comments. It is clear that potential schemes involving contraband tobacco are reviewed regularly. They factor into the equation when the government, through its budget, reassesses the effectiveness of its suite of tax measures and thei

Finance committee  I don't have that information with me. No doubt, it would be possible to check with the people at Health Canada on that, since they would probably be in a better position to provide exact numbers for that spending. What provincial governments spend in that area would also have t

Finance committee  Thank you for the question. To answer your question, I will provide two contextualizations. The first one concerns the measure being proposed. As my colleague Trevor McGowan explained about Part I of the bill, the old surtax on the profits of tobacco manufacturers in Canada is

Finance committee  On the adjustment, we will collect revenue at its peak, before some companies move abroad and are no longer subject to the surtax, for example. The goal is to put some balance back into the system. Therefore, an increase of $55 million should be made in the books. Again, what yo

Finance committee  Thank you for the question. As I said earlier, for the adjustment mechanism, we used the model that was applied for tobacco and the income tax system. Negative adjustments are therefore impossible. The inflation mechanism proposed in the bill only allows the implementation of po

Finance committee  Thank you for the question. First of all, I must say that I am not a specialist in international trade law. There is another branch in the Department of Finance that deals specifically with these issues. Perhaps they could send a more specific written response to the committee.

Finance committee  I said that there had been no actual increase—and I hope the word was pronounced properly in English—since the mid-1980s. Of course, because of the introduction of the goods and services tax in 1991 and the first reduction in the tax in 2006, various taxes and duties had to be ad

Finance committee  That's correct, according to the projections based on the CPI in the future. Should there be, for instance, zero inflation in the future, you would not see an increase.

Finance committee  Grape production per se is not subject to an excise tax. This is the production of wine and, technically, tobacco is somehow derived from an agricultural product as well, but these are historically for revenue raising reasons and also for health related reasons. These two categor

Finance committee  In the Canadian context, the bulk of monies collected by governments in respect of alcohol are from provincial governments. The latest numbers I saw is that they collect more than four times we do. From a purely excise policy standpoint, such an analysis is just not needed—not wi

Finance committee  Just as a point of clarification, if a product is manufactured in Canada and then exported, no excise duties are paid.

Finance committee  No, it's the other way around. If a Canadian producer of beer, wine, or spirits...And spirits is probably the best example here. All exports of Canadian rye to the United States are exempt from excise duties on all domestic products and goods exported. Of course, you may have an

Finance committee  If you look in the tax measures in the supplementary annex, we have a table on page 6. It shows that the alcohol taxation measure all together are expected to generate $13 million in additional revenue this fiscal year. This includes additional revenues from all three product str

Finance committee  The list is relatively short. You have alcohol products. I mention beer, spirits, and wine. You have, of course, all tobacco products that are subject to excise duties, including cigarettes, roll-your-own tobacco, tobacco sticks, and cigars. Motor fuels are also subject to excise

Finance committee  I will very briefly. First of all, this is not part of the bill that is before us for study. In addition, questions with respect to equalization, equalization formulae and territorial financing formulae are not usually dealt with by me and my colleagues from the tax policy branch