[Verse 1] When you want to start your business in the excise game First you need a licence, gotta stake your claim L-series forms will get you authorized Then the B-series comes when it's payment time L for licence, that's your ticket to operate B for the bill, when the taxes can't wait Same product ladder, different stages of the flow From permission to payment, this is what you need to know [Chorus] L means licence to operate, operate B means the bill you gotta pay, gotta pay Same product numbers, just offset in the system Alcohol low, vaping high, that's the rhythm Pattern five is the excise ladder climb L then B, every single time From the bottom to the top, watch the numbers grow That's the product ladder, now you know [Verse 2] Alcohol's been around since way back when L1 and L63A, that's where it begins B261 through 266, that's your payment range Old school products got the low exchange Tobacco follows with L63T in line B267, 271, 285 fine Cannabis newer with L300 clean B300 matches, keep the numbers lean [Chorus] L means licence to operate, operate B means the bill you gotta pay, gotta pay Same product numbers, just offset in the system Alcohol low, vaping high, that's the rhythm Pattern five is the excise ladder climb L then B, every single time From the bottom to the top, watch the numbers grow That's the product ladder, now you know [Bridge] Fuel charge climbing to the 400s now L400 through 407, show you how B400 to 403, payment side Luxury tax hits 500, nationwide Vaping's newest at 600 on the scale L600 licence, B600 retail Surety bonds scattered through the L's alone Tobacco, spirits, beer protection zone [Verse 3] Air travellers special, only got the B B248, B249, traveller's fee No licence needed when you're just passing through Different logic but the ladder's still true Watch the pattern as the years go by New products enter at the numbers high Old ones stay low where they first began That's the CRA's organizational plan [Chorus] L means licence to operate, operate B means the bill you gotta pay, gotta pay Same product numbers, just offset in the system Alcohol low, vaping high, that's the rhythm Pattern five is the excise ladder climb L then B, every single time From the bottom to the top, watch the numbers grow That's the product ladder, now you know [Outro] Excise ladder, climbing step by step L for licence, B for payment prep Pattern five will guide you through CRA forms, now you're breaking through
← Pattern 4: T2 Schedules — The Neighbourhood Map | Pattern 6: GST Forms by Lifecycle Stage →