Is the Member looking for prior year increases in taxes? This budget, 2004-05, doesn't show any increase for increase in taxes. It only shows increase in volume sales as well as the cost of product. Previous years, is that what the Member is looking for?

Clarification, Ms. Lee.

Thank you, Mr. Chairman. Yes, I appreciate that. It was only months ago, about six months ago, that one of the last things we did in the last Assembly was to raise the tax on tobacco and alcohol. Am I wrong? I want to know what was the income generated as a result of that tax increase. Did I dream this? I am sure we passed an increase in sin tax before we dissolved. Thank you.

Thank you, Ms. Lee. Mr. Minister.

Thank you, Mr. Chairman. The last increase took place April 1, 2003. As a result of that, we estimated approximately $1 million as a result of that increase. So the last increase, April 1, 2003, was a 10 percent increase in mark-ups. We estimated a net result of approximately $1 million.

Thank you, Mr. Minister. Ms. Lee.

Thank you, Mr. Chairman. So that increase as a result of taxation does not go into the revolving fund. It goes into our general revenue. Does it go in here? Where would that show up on this page?

Thank you, Ms. Lee. Mr. Minister.

Thank you, Mr. Chairman. The Liquor Commission revolving fund shows the liquor sales income, so the cost of product, the increase of our mark-ups shows here. What you see on the bottom of the page, you've got your income, your operating expenses and then a surplus. What goes back into general revenues falls under page 3-22 and it shows it going into general revenues from Liquor Commission net revenues. The amount under surplus, the $20.853 million goes back into general revenues.

Thank you, Mr. Minister. Ms. Lee.

Thank you, Mr. Chairman. So the net revenue is in the amount of $20 million after taking out the expenses.

I have another question. Where does the money that the Liquor Board gets from the fines and whatever the inspectors do when they go out to bars and give fines to establishments, does that money go into the revolving fund as well and they are available to be used as expenses prior to it being accounted for at the end as part of the surplus or whatever?

Thank you, Ms. Lee. Mr. Minister.

Thank you, Mr. Chairman. Under the operating results, if you go to 3-20, Liquor Commission revolving fund, operating results under income, the last item, Liquor Licensing Board revenue, that is made up of a couple of things. There is a fee charged to all the licensees and that fee is incorporated there, as well as the fines that occur. Thank you.

Thank you, Mr. Minister. Mr. Delorey.

Thank you, Mr. Chairman. Just following up on that question where you talk about fines. These wouldn't be fines that go through the courts then, would they?

Thank you, Mr. Delorey. Mr. Minister.

Thank you, Mr. Chairman. No. The fines that would fall under here are by the Liquor Licensing Board that they would impose at their hearings. This is what is incorporated here, not when an individual goes to court. This is through the Liquor Licensing Board and the hearings they have held and when they put fines on establishments. Thank you.

Thank you, Mr. Minister. Mr. Delorey.

Thank you, Mr. Chairman. I don't know if any penalties or fines that are levied ever do have to go through the court before they are paid, but if there was a fine associated with the Liquor Commission that had to go through a court system and there was a fine established, then would it go to general revenues or go back into the revolving fund?

Thank you, Mr. Delorey. Mr. Minister.

Thank you, Mr. Chairman. As a result of a Liquor Board review or hearing and a fine being put on an establishment, the establishment would have the ability to appeal and could go to court, but because that fine was established under the Liquor Act, it would end up coming back in here and this is where it would show up. If it is the result of a Liquor Board hearing and an establishment gets fined, if they appeal they can go to court and appeal it, but at the end of the day if that ruling holds, because it started under the Liquor Act, this is where the money would show.

Thank you, Mr. Minister. Mr. Delorey.

Thank you, Mr. Chairman. I wanted to make another comment and I don't know if it's totally appropriate on this page. I meant to do it under general comments and I didn't. One Member was talking about the importance of looking at our Liquor Act and the review of the Liquor Act. I may come from a bit of a different approach than what he says, but I was wondering if the Minister could tell me has there been any money appropriated towards the review of the Liquor Act? You mentioned that it's a high priority to look at the Liquor Act. How big of a review are we looking at making here? Has there been any money appropriated towards that yet and what is the plan? Thank you, Mr. Chairman.

Thank you, Mr. Delorey. Mr. Minister.