I have never seen, in Canadian income tax law, a fictitious, imaginary creation of the mind where, physically, somewhere two feet away from a bottling machine, there exists in the same room an excise warehouse. What I'm telling you people is that you're legislating something that's going to be impossible to apply, impossible to manage, impossible to control.
Dans la Loi canadienne de l'impôt sur le revenu, je n'ai jamais vu d'entreprise fictive où, à deux pieds d'une machine d'embouteillage, dans la même pièce, il y a un entrepôt d'accise.
