The Excise Act, $2001$

Question $3$ options:

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$).$

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

All of these answers are correct

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