Completed Access to Information Requests

Records from January 1, 2001, to May 1, 2026, regarding the decision to impose, maintain, align, increase, or escalate excise duty or special-duty on products sold and exported through licensed Canadian duty-free shops, including any internal memoranda, notes to file, briefing notes, and post-meeting summaries prepared following any meeting, call, or written communication with the Frontier Duty Free Association or individual duty-free shop operators concerning the duty-free excise or special-duty regime; any advice, recommendations, or submissions prepared for senior officials, Deputy Ministers, Ministers, or Cabinet relating to the imposition of excise or special duty on the duty-free channel, the 2001 introduction of the excise duty surcharge in the duty-free sector, the 2014 alignment of the Schedule 3 special-duty rate with the Schedule 1 domestic excise rate, the annual indexation of that rate, or the 2024 step-increase; any internal assessments of the merits, policy rationale, feasibility, or implications of imposing, maintaining, or escalating excise duty burdens in the duty-free sector, including any consideration of the impact on duty-free sector viability, competitive position relative to foreign duty-free shops, or displacement effects into illicit channels; and any records of decisions made, or decisions not to act, in response to duty-free sector representations concerning the excise duty regime imposed on the duty-free sector, and the reasons for those decisions.