Finance committee  As I previously said, the measure establishes an excise tax refund regime for purchased fuels under which a vendor may apply for a refund where a purchaser will use excise tax-paid diesel fuel to generate electricity. To date, only licensed distributors and producers could apply

Finance committee  With respect to cannabis, the excise duties that were included in the Excise Act, 2001 by last June's budget bill are not amended by this bill. Cannabis products with THC concentrations of less than 0.3% are still exempt from cannabis duties. However, the regime that was announce

Finance committee  The excise tax that applies to medical and non-medical cannabis is currently the same. Some products are exempted, such as industrial hemp and products that have THC concentrations of less than 0.3 % and few associated psychoactive effects.

Finance committee  Once again, you have to look at the type of cannabis prescribed and its THC concentrations. If a product is subject to the excise tax regime, duties are payable. Remember that the system applies to cannabis production. So it's the producers who are responsible for paying those du

Finance committee  Mr. Chair, my colleagues Mr. Mercille and Mr. McGowan have already discussed the measures concerning the extension of the assessment period. Those measures are outlined in part 3. The measure concerning disclosure of information appears in clause 66. As my colleague Mr. Mercille

Finance committee  This is not found under part 3. This is an amendment that is found under part 2. I understand that it has been decided that this amendment be studied in front of the environmental committee.

Finance committee  Yes.

Finance committee  We consulted Canadians and industry on the thresholds. We needed a threshold to ensure there was no avoidance or unintended diversions of diesel to taxable purposes, so that's how the threshold was arrived at, with consultations with industry.

Finance committee  The second measure is found under clauses 63, 67 and 68 of the bill, and relates to the taxation of cannabis. Let me tell you up front that, in respect of clauses 67 and 68, these are housekeeping amendments required for two provisions of the excise taxation framework for canna

Finance committee  The government has undertaken to authorize regulated and restricted access to cannabis to keep that substance out of the hands of young people and to deprive criminals of the profits that derive from the cannabis trade. To do so, it will have to keep duties at low levels and coop

Finance committee  This is broader than just the north. You have all the municipalities, hospitals and farmers who have backup generators. That measure, actually, was a request from the industry, from the western provinces where you have a lot of big generators that are....

Finance committee  It facilitates the obtentions of tax-free diesel fuel for those who have small generators to generate electricity. In that sense, it's a relieving measure. That said, it does not have a fiscal impact, since there was another relief available for end-users, but they have to obtain

Finance committee  With the proposed legislation, the vendor would be able to claim the rebate, and it is expected that they will sell the fuel on a tax-out basis to the end purchaser, rather than having the end purchaser obtaining the diesel fuel tax-in and having to claim the rebate to the CRA. I

Finance committee  That's correct.

Finance committee  I'm sorry. I missed the beginning of the question.