The Excise Act, $2001$

Contains the legislation for the collection of excise duty on spirits $($beverage alcohol$)$ that are either manufactured in Canada or imported into Canada.

Contains the legislation for the collection of excise duty on wine $($beverage alcohol$)$ that are either manufactured in Canada or imported into Canada.

Contains the legislation for the collection of excise duty on tobacco products $($e$.$g$.$ cigarettes$)$ that are either manufactured in Canada or imported into Canada.

Contains the legislation for the treatment of ships' stores $($i$.$e$.$ goods that are used on board ships and aircraft in international service $-$ such as beverage alcohol$).$

All of the above.