Rainer Nowak, Senior Chief, General Operations and Border Issues, Tax Policy Branch, Department of Finance Canada: The amendments in Part 2 deal with the Excise Act, 2001, which is an act that imposes excise duties on alcohol and tobacco, and the Excise Tax Act, which imposes GST and excise taxes on such things as fuel, predominantly fuel.
Rainer Nowak, chef principal, Opérations générales et questions frontalières, Direction de la politique de l'impôt, ministère des Finances Canada : La partie 2 modifie la Loi sur l'accise de 2001, qui impose des droits d'accise sur l'alcool et le tabac, ainsi que la Loi sur la taxe d'accise, qui impose la TPS et la taxe d'accise sur notamment et surtout l'essence.