Finance committee  I think the answer is all of the above. Phil King, who is in the waiting room, may be in a better position than I am to answer about tobacco rate cessation and those kinds of things.

Finance committee  I'm going to repeat in French while he is joining. Yes, those are probably the two objectives, but I will let Mr. King answer questions about the effect of tobacco taxes on consumption.

Finance committee  Clause 119 essentially establishes a due date for the filing of the return for the inventory tax.

Finance committee  Clause 120 is very similar to clause 119. Essentially it establishes the date by which the inventory tax must be paid to the Receiver General.

Finance committee  You will see in the remainder of my presentation that this also applies to cigars, but it does not apply to vaping products.

Finance committee  Clause 121 is the change in rate for cigarettes, as indicated in the schedule.

Finance committee  Clause 122 changes the rate for tobacco sticks. I am told that this is a type of cigarette where you have to put the filter in yourself. The product is not very popular.

Finance committee  Clause 123 is a change in rates for what is called “manufactured tobacco” that is not covered by the other change in rate.

Finance committee  Clause 124 is the change in rate for the taxation of cigars.

Finance committee  Clause 125 is a change in rate for the additional duty on cigars.

Finance committee  I think it's a manufactured tobacco product.

Finance committee  Clause 115 is a relieving amendment. Currently, if you export goods from Canada, they're usually not subjected to GST/HST, but the freight transportation service from a place in Canada to a place outside Canada is usually also relieved. In this case, it's adding driving service

Finance committee  Clause 116 is similar to an amendment I previously described on the new housing rebate. This is the provincial part of the rebate applicable to new housing in Ontario. It works just like the amendment on the GST. If there are two names on a title of ownership, one of those people

Finance committee  I'm going to explain clause 117, but I'll say that part 3 has the amendments needed for the tobacco tax increase. Clause 117 essentially fixes a date for the triggering of an inventory tax.

Finance committee  Clause 118 is essentially the provision that provides for the inventory tax.