CONSOLIDATION

Excise Duties on Cannabis Regulations

SOR/2019-78

Current to June 20, 2022 Last amended on June 25, 2019



OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence

31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations

(3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency.

LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only.

NOTE This consolidation is current to June 20, 2022. The last amendments came into force on June 25, 2019. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”.

Current to June 20, 2022 Last amended on June 25, 2019

TABLE OF PROVISIONS Excise Duties on Cannabis Regulations

Interpretation 1

Definitions

Cannabis Product Definition 2

Cannabis product — exclusions

Additional Cannabis Duty 3

Dutiable amount — prescribed percentage

Specified province

Subsections 158.2(1) and 158.27(3) of Act — prescribed circumstances

Subsection 158.22(1) of Act — prescribed circumstances

Subsection 158.25(2) of Act — prescribed circumstances

Prescribed specified provinces — offences

Prescribed specified provinces — penalties

Coming into Force 10

September 17, 2018

SCHEDULE 1

Additional Cannabis Duty in Respect of Ontario SCHEDULE 2

Additional Cannabis Duty in Respect of Quebec SCHEDULE 3

Additional Cannabis Duty in Respect of Nova Scotia

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ii

Excise Duties on Cannabis Regulations TABLE OF PROVISIONS

SCHEDULE 4

Additional Cannabis Duty in Respect of New Brunswick SCHEDULE 5

Additional Cannabis Duty in Respect of British Columbia

SCHEDULE 6

Additional Cannabis Duty in Respect of Prince Edward Island SCHEDULE 7

Additional Cannabis Duty in Respect of Saskatchewan SCHEDULE 8

Additional Cannabis Duty in Respect of Alberta SCHEDULE 9

Additional Cannabis Duty in Respect of Newfoundland and Labrador

SCHEDULE 10

Additional Cannabis Duty in Respect of Yukon SCHEDULE 11

Additional Cannabis Duty in Respect of the Northwest Territories

SCHEDULE 12

Additional Cannabis Duty in Respect of Nunavut

Current to June 20, 2022 Last amended on June 25, 2019

iv

Registration SOR/2019-78 March 26, 2019

EXCISE ACT, 2001 Excise Duties on Cannabis Regulations

P.C. 2019-217

March 25, 2019

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to sections 304a and 304.1b of the Excise Act, 2001c, makes the annexed Excise Duties on Cannabis Regulations.

a

S.C. 2018, c. 12, s. 91

b

S.C. 2018, c. 12, s. 92

c

S.C. 2002, c. 22

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations

Interpretation Definitions 1 The following definitions apply in these Regulations.

Act means the Excise Act, 2001. (Loi) base amount means, in respect of a cannabis product and a listed specified province, (a) if the cannabis product is delivered or made available to a person that obtains it otherwise than by means of a purchase, the fair market value of the cannabis product; and (b) in any other case, the amount determined by the

formula [(A − B) − C] × [100%/(100% + D)]

where A

is the total determined for A in paragraph (a) of the definition dutiable amount in section 2 of the Act in respect of the cannabis product,

B

is the total determined under section 1 of Schedule 7 to the Act in respect of the cannabis product,

C

is (i) if the listed specified province is Ontario, the amount determined under section 1 of Schedule 1 in respect of the cannabis product, (ii) if the listed specified province is New

Brunswick, the amount determined under section 1 of Schedule 4 in respect of the cannabis product, (iii) if the listed specified province is Prince

Edward Island, the amount determined under section 1 of Schedule 6 in respect of the cannabis product, (iv) if

the listed specified province is Saskatchewan, the amount determined under section 1 of Schedule 7 in respect of the cannabis product, (v) if the listed specified province is Alberta,

the amount determined under section 1 of Schedule 8 in respect of the cannabis product,

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Excise Duties on Cannabis Regulations Interpretation Section 1

(vi) if the listed specified province is Newfoundland and Labrador, the amount determined under section 1 of Schedule 9 in respect of the cannabis product, and (vii) if the listed specified province is Nunavut, the amount determined under section 1 of Schedule 12 in respect of the cannabis product, and D

is (i) if the listed specified province is Ontario, the percentage set out in section 5 of Schedule 1, (ii) if the listed specified province is New

Brunswick, the percentage set out in section 5 of Schedule 4, (iii) if the listed specified province is Prince

Edward Island, the percentage set out in section 5 of Schedule 6, (iv) if

the listed specified province is Saskatchewan, the percentage set out in section 5 of Schedule 7,

(v) if the listed specified province is Alberta, the percentage set out in section 5 of Schedule 8, (vi) if the listed specified province is Newfoundland and Labrador, the percentage set out in section 5 of Schedule 9, and (vii) if the listed specified province is Nunavut, the percentage set out in section 5 of Schedule 12. (montant de base)

listed specified province means any of the following specified provinces: (a) Ontario; (b) New Brunswick; (c) Prince Edward Island; (d) Saskatchewan; (e) Alberta; (f) Newfoundland and Labrador; and (g) Nunavut. (province déterminée désignée)

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations Cannabis Product Definition Sections 2-3

Cannabis Product Definition Cannabis product — exclusions 2 For the purposes of the definition cannabis product in section 2 of the Act, the following substances, materials or things are not included: (a) a test kit, as defined in subsection 1(2) of the Cannabis Regulations, for which a registration number has been issued, but not cancelled, under those Regulations; and (b) a reference standard, being a highly purified and standardized form of a given substance used as a measurement base to confirm the identity, strength, quality or purity of a substance, (i) that contains a known quantity or concentration

of a chemical component of cannabis, such as cannabidiol, cannabidiolic acid, THCA or THC, (ii) that is designed to be used during the course of a chemical or analytical procedure for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose, and (iii) that is not intended to be consumed or administered. SOR/2019-264, s. 1.

Additional Cannabis Duty Dutiable amount — prescribed percentage 3 (1) For the purposes of subparagraph (i) of the description of C in paragraph (a) of the definition dutiable amount in section 2 of the Act, the prescribed percentage in respect of a specified province is (a) in the case of Ontario, the total of (i) the percentage set out in paragraph 2(a) of Schedule 1, and (ii) the percentage set out in section 5 of Schedule

1; (b) in the case of Quebec, the percentage set out in

paragraph 2(a) of Schedule 2;

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Excise Duties on Cannabis Regulations Additional Cannabis Duty Section 3

(c) in the case of Nova Scotia, the percentage set out

in paragraph 2(a) of Schedule 3; (d) in the case of New Brunswick, the total of (i) the percentage set out in paragraph 2(a) of Schedule 4, and (ii) the percentage set out in section 5 of Schedule

4; (e) in the case of British Columbia, the percentage set

out in paragraph 2(a) of Schedule 5; (f) in the case of Prince Edward Island, the total of (i) the percentage set out in paragraph 2(a) of Schedule 6, and (ii) the percentage set out in section 5 of Schedule

6; (g) in the case of Saskatchewan, the total of (i) the percentage set out in paragraph 2(a) of Schedule 7, and (ii) the percentage set out in section 5 of Schedule

7; (h) in the case of Alberta, the total of (i) the percentage set out in paragraph 2(a) of Schedule 8, and (ii) the percentage set out in section 5 of Schedule

8; (i) in the case of Newfoundland and Labrador, the total of (i) the percentage set out in paragraph 2(a) of Schedule 9, and (ii) the percentage set out in section 5 of Schedule

9; (j) in the case of Yukon, the percentage set out in paragraph 2(a) of Schedule 10; (k) in the case of the Northwest Territories, the percentage set out in paragraph 2(a) of Schedule 11; and (l) in the case of Nunavut, the total of (i) the percentage set out in paragraph 2(a) of Schedule 12, and

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Excise Duties on Cannabis Regulations Additional Cannabis Duty Sections 3-5

(ii) the percentage set out in section 5 of Schedule

12. Dutiable amount — prescribed circumstances (2) For the purposes of paragraph (b) of the definition dutiable amount in section 2 of the Act, if a cannabis product is delivered or made available in a specified province to a person that obtains it otherwise than by means of a purchase and if an amount in respect of the cannabis product is to be determined under any of sections 2 and 6 of Schedules 1, 4, 6 to 9 and 12 and section 2 of Schedules 2, 3, 5, 10 and 11, the dutiable amount of the cannabis product is equal to the fair market value of the cannabis product. SOR/2019-264, s. 2.

Specified province 4 For the purposes of the definition specified province

in section 2 of the Act, the following provinces are prescribed: (a) Ontario; (b) Quebec; (c) Nova Scotia; (d) New Brunswick; (e) British Columbia; (f) Prince Edward Island; (g) Saskatchewan; (h) Alberta; (i) Newfoundland and Labrador; (j) Yukon; (k) the Northwest Territories; and (l) Nunavut.

Subsections 158.2(1) and 158.27(3) of Act — prescribed circumstances 5 (1) For the purposes of subsections 158.2(1) and

158.27(3) of the Act, a duty in respect of a specified province is imposed under those subsections on cannabis products produced in Canada if the cannabis products are for consumption, use or sale to consumers in the specified province.

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Excise Duties on Cannabis Regulations Additional Cannabis Duty Section 5

Subsections 158.2(1) and 158.27(3) of Act — calculation of duty (2) For the purposes of subsections 158.2(1) and

158.27(3) of the Act, the amount of duty imposed under those subsections in respect of cannabis products produced in Canada and in respect of a specified province is determined as follows: (a) in the case of Ontario, the amount that is equal to

the total of (i) the amount that is the greater of (A) the amount determined in respect of the

cannabis products under section 1 of Schedule 1, and (B) the amount determined in respect of the

cannabis products under section 2 of Schedule 1, and (ii) the amount determined in respect of the cannabis products under (A) section 5 of Schedule 1 if the amount determined under clause (i)(A) is greater than or equal to the amount determined under clause (i)(B), or (B) section 6 of Schedule 1 in any other case; (b) in the case of Quebec, the amount that is equal to

the greater of (i) the amount determined in respect of the cannabis products under section 1 of Schedule 2, and (ii) the amount determined in respect of the cannabis products under section 2 of Schedule 2; (c) in the case of Nova Scotia, the amount that is equal to the greater of (i) the amount determined in respect of the cannabis products under section 1 of Schedule 3, and (ii) the amount determined in respect of the

cannabis products under section 2 of Schedule 3; (d) in the case of New Brunswick, the amount that is

equal to the total of (i) the amount that is the greater of

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(A) the amount determined in respect of the

cannabis products under section 1 of Schedule 4, and (B) the amount determined in respect of the

cannabis products under section 2 of Schedule 4, and (ii) the amount determined in respect of the cannabis products under (A) section 5 of Schedule 4 if the amount determined under clause (i)(A) is greater than or equal to the amount determined under clause (i)(B), or (B) section 6 of Schedule 4 in any other case; (e) in the case of British Columbia, the amount that is

equal to the greater of (i) the amount determined in respect of the

cannabis products under section 1 of Schedule 5, and (ii) the amount determined in respect of the

cannabis products under section 2 of Schedule 5; (f) in the case of Prince Edward Island, the amount

that is equal to the total of (i) the amount that is the greater of (A) the amount determined in respect of the

cannabis products under section 1 of Schedule 6, and (B) the amount determined in respect of the

cannabis products under section 2 of Schedule 6, and (ii) the amount determined in respect of the cannabis products under (A) section 5 of Schedule 6 if the amount determined under clause (i)(A) is greater than or equal to the amount determined under clause (i)(B), or (B) section 6 of Schedule 6 in any other case; (g) in the case of Saskatchewan, the amount that is equal to the total of (i) the amount that is the greater of

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Excise Duties on Cannabis Regulations Additional Cannabis Duty Section 5

(A) the amount determined in respect of the

cannabis products under section 1 of Schedule 7, and (B) the amount determined in respect of the

cannabis products under section 2 of Schedule 7, and (ii) the amount determined in respect of the cannabis products under (A) section 5 of Schedule 7 if the amount determined under clause (i)(A) is greater than or equal to the amount determined under clause (i)(B), or (B) section 6 of Schedule 7 in any other case; (h) in the case of Alberta, the amount that is equal to the total of (i) the amount that is the greater of (A) the amount determined in respect of the cannabis products under section 1 of Schedule 8, and (B) the amount determined in respect of the cannabis products under section 2 of Schedule 8, and (ii) the amount determined in respect of the

cannabis products under (A) section 5 of Schedule 8 if the amount determined under clause (i)(A) is greater than or equal to the amount determined under clause (i)(B), or (B) section 6 of Schedule 8 in any other case; (i) in the case of Newfoundland and Labrador, the

amount that is equal to the total of (i) the amount that is the greater of (A) the amount determined in respect of the

cannabis products under section 1 of Schedule 9, and (B) the amount determined in respect of the

cannabis products under section 2 of Schedule 9, and (ii) the amount determined in respect of the cannabis products under

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Excise Duties on Cannabis Regulations Additional Cannabis Duty Sections 5-6

(A) section 5 of Schedule 9 if the amount determined under clause (i)(A) is greater than or equal to the amount determined under clause (i)(B), or (B) section 6 of Schedule 9 in any other case; (j) in the case of Yukon, the amount that is equal to

the greater of (i) the amount determined in respect of the

cannabis products under section 1 of Schedule 10, and (ii) the amount determined in respect of the

cannabis products under section 2 of Schedule 10; (k) in the case of the Northwest Territories, the

amount that is equal to the greater of (i) the amount determined in respect of the cannabis products under section 1 of Schedule 11, and (ii) the amount determined in respect of the cannabis products under section 2 of Schedule 11; and (l) in the case of Nunavut, the amount that is equal to

the total of (i) the amount that is the greater of (A) the amount determined in respect of the

cannabis products under section 1 of Schedule 12, and (B) the amount determined in respect of the

cannabis products under section 2 of Schedule 12, and (ii) the amount determined in respect of the

cannabis products under (A) section 5 of Schedule 12 if the amount determined under clause (i)(A) is greater than or equal to the amount determined under clause (i)(B), or (B) section 6 of Schedule 12 in any other case.

Subsection 158.22(1) of Act — prescribed circumstances 6 (1) For the purposes of subsection 158.22(1) of the Act, a duty in respect of a specified province is imposed under

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Excise Duties on Cannabis Regulations Additional Cannabis Duty Section 6

that subsection on imported cannabis products if the person that is liable under subsection 158.22(2) of the Act to pay the duty is resident in the specified province. Residence (2) For the purposes of subsection (1), a person is

deemed to be resident in a province if the person is deemed under section 132.1 of the Excise Tax Act to be resident in that province for the purposes of Part IX of that Act. Subsection 158.22(1) of Act — calculation of duty (3) For the purposes of subsection 158.22(1) of the Act,

the amount of duty imposed under that subsection in respect of imported cannabis products and in respect of a specified province is determined as follows: (a) in the case of Ontario, the amount that is equal to the total of (i) the amount that is the greater of (A) the amount determined in respect of the cannabis products under section 1 of Schedule 1, and (B) the amount determined in respect of the cannabis products under section 3 of Schedule 1, and (ii) the amount determined in respect of the

cannabis products under section 7 of Schedule 1; (b) in the case of Quebec, the amount that is equal to the greater of (i) the amount determined in respect of the cannabis products under section 1 of Schedule 2, and (ii) the amount determined in respect of the

cannabis products under section 3 of Schedule 2; (c) in the case of Nova Scotia, the amount that is equal to the greater of (i) the amount determined in respect of the

cannabis products under section 1 of Schedule 3, and (ii) the amount determined in respect of the cannabis products under section 3 of Schedule 3; (d) in the case of New Brunswick, the amount that is equal to the total of (i) the amount that is the greater of

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(A) the amount determined in respect of the

cannabis products under section 1 of Schedule 4, and (B) the amount determined in respect of the

cannabis products under section 3 of Schedule 4, and (ii) the amount determined in respect of the cannabis products under section 7 of Schedule 4; (e) in the case of British Columbia, the amount that is

equal to the greater of (i) the amount determined in respect of the

cannabis products under section 1 of Schedule 5, and (ii) the amount determined in respect of the

cannabis products under section 3 of Schedule 5; (f) in the case of Prince Edward Island, the amount

that is equal to the total of (i) the amount that is the greater of (A) the amount determined in respect of the

cannabis products under section 1 of Schedule 6, and (B) the amount determined in respect of the

cannabis products under section 3 of Schedule 6, and (ii) the amount determined in respect of the cannabis products under section 7 of Schedule 6; (g) in the case of Saskatchewan, the amount that is equal to the total of (i) the amount that is the greater of (A) the amount determined in respect of the cannabis products under section 1 of Schedule 7, and (B) the amount determined in respect of the cannabis products under section 3 of Schedule 7, and (ii) the amount determined in respect of the

cannabis products under section 7 of Schedule 7; (h) in the case of Alberta, the amount that is equal to the total of (i) the amount that is the greater of

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(A) the amount determined in respect of the

cannabis products under section 1 of Schedule 8, and (B) the amount determined in respect of the

cannabis products under section 3 of Schedule 8, and (ii) the amount determined in respect of the cannabis products under section 7 of Schedule 8; (i) in the case of Newfoundland and Labrador, the

amount that is equal to the total of (i) the amount that is the greater of (A) the amount determined in respect of the cannabis products under section 1 of Schedule 9, and (B) the amount determined in respect of the cannabis products under section 3 of Schedule 9, and (ii) the amount determined in respect of the

cannabis products under section 7 of Schedule 9; (j) in the case of Yukon, the amount that is equal to

the greater of (i) the amount determined in respect of the

cannabis products under section 1 of Schedule 10, and (ii) the amount determined in respect of the

cannabis products under section 3 of Schedule 10; (k) in the case of the Northwest Territories, the

amount that is equal to the greater of (i) the amount determined in respect of the cannabis products under section 1 of Schedule 11, and (ii) the amount determined in respect of the cannabis products under section 3 of Schedule 11; and (l) in the case of Nunavut, the amount that is equal to

the total of (i) the amount that is the greater of (A) the amount determined in respect of the

cannabis products under section 1 of Schedule 12, and

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(B) the amount determined in respect of the

cannabis products under section 3 of Schedule 12, and (ii) the amount determined in respect of the cannabis products under section 7 of Schedule 12.

Subsection 158.25(2) of Act — prescribed circumstances 7 (1) For the purposes of subsection 158.25(2) of the Act, a duty in respect of a specified province is imposed under that subsection on cannabis products if the location of the cannabis products at the particular time referred to in that subsection is in the specified province.

Subsection 158.26(2) of Act — prescribed circumstances (2) For the purposes of subsection 158.26(2) of the Act, a

duty in respect of a specified province is imposed under that subsection on cannabis products that cannot be accounted for if the last known location of the cannabis products before the particular time referred to in that subsection is in the specified province. Subsections 158.25(2) and 158.26(2) of Act — calculation of duty (3) For the purposes of subsections 158.25(2) and 158.26(2) of the Act, the amount of duty imposed under those subsections in respect of cannabis products and a specified province is determined as follows: (a) in the case of Ontario, the amount that is equal to the total of (i) the amount that is the greater of (A) the amount determined in respect of the cannabis products under section 1 of Schedule 1, and (B) the amount determined in respect of the cannabis products under section 4 of Schedule 1, and (ii) the amount determined in respect of the

cannabis products under section 8 of Schedule 1; (b) in the case of Quebec, the amount that is equal to the greater of (i) the amount determined in respect of the cannabis products under section 1 of Schedule 2, and

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Excise Duties on Cannabis Regulations Additional Cannabis Duty Section 7

(ii) the amount determined in respect of the cannabis products under section 4 of Schedule 2; (c) in the case of Nova Scotia, the amount that is equal to the greater of (i) the amount determined in respect of the cannabis products under section 1 of Schedule 3, and (ii) the amount determined in respect of the

cannabis products under section 4 of Schedule 3; (d) in the case of New Brunswick, the amount that is

equal to the total of (i) the amount that is the greater of (A) the amount determined in respect of the

cannabis products under section 1 of Schedule 4, and (B) the amount determined in respect of the

cannabis products under section 4 of Schedule 4, and (ii) the amount determined in respect of the cannabis products under section 8 of Schedule 4; (e) in the case of British Columbia, the amount that is equal to the greater of (i) the amount determined in respect of the cannabis products under section 1 of Schedule 5, and (ii) the amount determined in respect of the cannabis products under section 4 of Schedule 5; (f) in the case of Prince Edward Island, the amount that is equal to the total of (i) the amount that is the greater of (A) the amount determined in respect of the

cannabis products under section 1 of Schedule 6, and (B) the amount determined in respect of the cannabis products under section 4 of Schedule 6, and (ii) the amount determined in respect of the

cannabis products under section 8 of Schedule 6; (g) in the case of Saskatchewan, the amount that is

equal to the total of

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(i) the amount that is the greater of (A) the amount determined in respect of the cannabis products under section 1 of Schedule 7, and (B) the amount determined in respect of the cannabis products under section 4 of Schedule 7, and (ii) the amount determined in respect of the

cannabis products under section 8 of Schedule 7; (h) in the case of Alberta, the amount that is equal to the total of (i) the amount that is the greater of (A) the amount determined in respect of the

cannabis products under section 1 of Schedule 8, and (B) the amount determined in respect of the

cannabis products under section 4 of Schedule 8, and (ii) the amount determined in respect of the

cannabis products under section 8 of Schedule 8; (i) in the case of Newfoundland and Labrador, the amount that is equal to the total of (i) the amount that is the greater of (A) the amount determined in respect of the

cannabis products under section 1 of Schedule 9, and (B) the amount determined in respect of the

cannabis products under section 4 of Schedule 9, and (ii) the amount determined in respect of the cannabis products under section 8 of Schedule 9; (j) in the case of Yukon, the amount that is equal to the greater of (i) the amount determined in respect of the cannabis products under section 1 of Schedule 10, and (ii) the amount determined in respect of the cannabis products under section 4 of Schedule 10; (k) in the case of the Northwest Territories, the amount that is equal to the greater of

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Excise Duties on Cannabis Regulations Additional Cannabis Duty Sections 7-10

(i) the amount determined in respect of the cannabis products under section 1 of Schedule 11, and (ii) the amount determined in respect of the

cannabis products under section 4 of Schedule 11; and (l) in the case of Nunavut, the amount that is equal to

the total of (i) the amount that is the greater of (A) the amount determined in respect of the

cannabis products under section 1 of Schedule 12, and (B) the amount determined in respect of the

cannabis products under section 4 of Schedule 12, and (ii) the amount determined in respect of the cannabis products under section 8 of Schedule 12.

Prescribed specified provinces — offences 8 For the purposes of subparagraph (i) of the description

of C in paragraph 218.1(2)(a) of the Act and subparagraph (i) of the description of C in paragraph 218.1(3)(a) of the Act, the listed specified provinces are prescribed.

Prescribed specified provinces — penalties 9 For the purposes of paragraph (a) of the description of

C in section 233.1 of the Act, paragraph (a) of the description of C in section 234.1 of the Act and subparagraph 238.1(2)(b)(iii) of the Act, the listed specified provinces are prescribed.

Coming into Force September 17, 2018 10 (1) These Regulations, except for sections 2 and 8, are deemed to have come into force on September 17, 2018, except that, before October 17, 2018, section 9 is to be read without reference to “paragraph (a) of the description of C in section 234.1 of the Act”.

June 21, 2018 (2) Section 2 is deemed to have come into force on June 21, 2018, except that, before October 17, 2018, paragraph 2(a) is to be read as follows:

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Excise Duties on Cannabis Regulations Coming into Force Section 10

(a) a test kit, as defined in subsection 2(1) of the Narcotic Control Regulations, that contains cannabis and for which a registration number has been issued, but not cancelled, under those Regulations; and

Publication (3) Section 8 comes into force on the day on which these

Regulations are published in the Canada Gazette.

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 1 Additional Cannabis Duty in Respect of Ontario

SCHEDULE 1 (Section 1 and paragraphs 3(1)(a), 5(2)(a), 6(3)(a) and 7(3)(a))

Additional Cannabis Duty in Respect of Ontario 1 Any cannabis product produced in Canada or imported: the amount equal to (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, the total of (i) $0.75 per gram of flowering material included in the cannabis product or used in the production of the cannabis product, (ii) $0.225 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product, (iii) $0.75 per viable seed included in the cannabis

product or used in the production of the cannabis product, and (iv) $0.75 per vegetative cannabis plant included in the cannabis product or used in the production of the cannabis product; and (b) in any other case, $0.0075 per milligram of the total THC of the cannabis product.

2 Any cannabis product produced in Canada: the

amount obtained by multiplying the dutiable amount for the cannabis product by (a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 3 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 4 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by

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Excise Duties on Cannabis Regulations SCHEDULE 1 Additional Cannabis Duty in Respect of Ontario

(a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 5 Any cannabis product produced in Canada: the

amount obtained by multiplying the base amount for the cannabis product and for Ontario by 3.9%. 6 Any cannabis product produced in Canada: the amount obtained by multiplying the dutiable amount for the cannabis product by 3.9%. 7 Any imported cannabis product: the amount obtained

by multiplying the value of the cannabis product by 3.9%. 8 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by 3.9%. SOR/2019-264, s. 3.

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Excise Duties on Cannabis Regulations SCHEDULE 2 Additional Cannabis Duty in Respect of Quebec

SCHEDULE 2 (Paragraphs 3(1)(b), 5(2)(b), 6(3)(b) and 7(3)(b))

Additional Cannabis Duty in Respect of Quebec 1 Any cannabis product produced in Canada or imported: the amount equal to (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, the total of (i) $0.75 per gram of flowering material included in the cannabis product or used in the production of the cannabis product, (ii) $0.225 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product, (iii) $0.75 per viable seed included in the cannabis

product or used in the production of the cannabis product, and (iv) $0.75 per vegetative cannabis plant included in the cannabis product or used in the production of the cannabis product; and (b) in any other case, $0.0075 per milligram of the total THC of the cannabis product.

2 Any cannabis product produced in Canada: the

amount obtained by multiplying the dutiable amount for the cannabis product by (a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 3 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 4 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 2 Additional Cannabis Duty in Respect of Quebec

(a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. SOR/2019-264, s. 4.

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 3 Additional Cannabis Duty in Respect of Nova Scotia

SCHEDULE 3 (Paragraphs 3(1)(c), 5(2)(c), 6(3)(c) and 7(3)(c))

Additional Cannabis Duty in Respect of Nova Scotia 1 Any cannabis product produced in Canada or imported: the amount equal to (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, the total of (i) $0.75 per gram of flowering material included in

the cannabis product or used in the production of the cannabis product, (ii) $0.225 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product, (iii) $0.75 per viable seed included in the cannabis product or used in the production of the cannabis product, and (iv) $0.75 per vegetative cannabis plant included in the cannabis product or used in the production of the cannabis product; and (b) in any other case, $0.0075 per milligram of the total THC of the cannabis product.

2 Any cannabis product produced in Canada: the

amount obtained by multiplying the dutiable amount for the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 3 Any imported cannabis product: the amount obtained

by multiplying the value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%.

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 3 Additional Cannabis Duty in Respect of Nova Scotia

4 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. SOR/2019-264, s. 5.

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 4 Additional Cannabis Duty in Respect of New Brunswick

SCHEDULE 4 (Section 1 and paragraphs 3(1)(d), 5(2)(d), 6(3)(d) and 7(3)(d))

Additional Cannabis Duty in Respect of New Brunswick 1 Any cannabis product produced in Canada or imported: the amount equal to (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, the total of (i) $0.75 per gram of flowering material included in the cannabis product or used in the production of the cannabis product, (ii) $0.225 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product, (iii) $0.75 per viable seed included in the cannabis

product or used in the production of the cannabis product, and (iv) $0.75 per vegetative cannabis plant included in the cannabis product or used in the production of the cannabis product; and (b) in any other case, $0.0075 per milligram of the total THC of the cannabis product.

2 Any cannabis product produced in Canada: the

amount obtained by multiplying the dutiable amount for the cannabis product by (a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 3 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%.

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 4 Additional Cannabis Duty in Respect of New Brunswick

4 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 5 Any cannabis product produced in Canada: the amount obtained by multiplying the base amount for the cannabis product and for New Brunswick by 0%. 6 Any cannabis product produced in Canada: the

amount obtained by multiplying the dutiable amount for the cannabis product by 0%. 7 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by 0%. 8 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by 0%. SOR/2019-264, s. 6.

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 5 Additional Cannabis Duty in Respect of British Columbia

SCHEDULE 5 (Paragraphs 3(1)(e), 5(2)(e), 6(3)(e) and 7(3)(e))

Additional Cannabis Duty in Respect of British Columbia 1 Any cannabis product produced in Canada or imported: the amount equal to (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, the total of (i) $0.75 per gram of flowering material included in the cannabis product or used in the production of the cannabis product, (ii) $0.225 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product, (iii) $0.75 per viable seed included in the cannabis

product or used in the production of the cannabis product, and (iv) $0.75 per vegetative cannabis plant included in

the cannabis product or used in the production of the cannabis product; and (b) in any other case, $0.0075 per milligram of the total THC of the cannabis product.

2 Any cannabis product produced in Canada: the

amount obtained by multiplying the dutiable amount for the cannabis product by (a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 3 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%.

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 5 Additional Cannabis Duty in Respect of British Columbia

4 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. SOR/2019-264, s. 7.

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 6 Additional Cannabis Duty in Respect of Prince Edward Island

SCHEDULE 6 (Section 1 and paragraphs 3(1)(f), 5(2)(f), 6(3)(f) and 7(3)(f))

Additional Cannabis Duty in Respect of Prince Edward Island 1 Any cannabis product produced in Canada or imported: the amount equal to (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, the total of (i) $0.75 per gram of flowering material included in

the cannabis product or used in the production of the cannabis product, (ii) $0.225 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product, (iii) $0.75 per viable seed included in the cannabis

product or used in the production of the cannabis product, and (iv) $0.75 per vegetative cannabis plant included in the cannabis product or used in the production of the cannabis product; and (b) in any other case, $0.0075 per milligram of the total THC of the cannabis product.

2 Any cannabis product produced in Canada: the

amount obtained by multiplying the dutiable amount for the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 3 Any imported cannabis product: the amount obtained

by multiplying the value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%.

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 6 Additional Cannabis Duty in Respect of Prince Edward Island

4 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 5 Any cannabis product produced in Canada: the amount obtained by multiplying the base amount for the cannabis product and for Prince Edward Island by 0%. 6 Any cannabis product produced in Canada: the amount obtained by multiplying the dutiable amount for the cannabis product by 0%. 7 Any imported cannabis product: the amount obtained

by multiplying the value of the cannabis product by 0%. 8 Any cannabis product taken for use or unaccounted

for: the amount obtained by multiplying the fair market value of the cannabis product by 0%. SOR/2019-264, s. 8.

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 7 Additional Cannabis Duty in Respect of Saskatchewan

SCHEDULE 7 (Section 1 and paragraphs 3(1)(g), 5(2)(g), 6(3)(g) and 7(3)(g))

Additional Cannabis Duty in Respect of Saskatchewan 1 Any cannabis product produced in Canada or imported: the amount equal to (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, the total of (i) $0.75 per gram of flowering material included in

the cannabis product or used in the production of the cannabis product, (ii) $0.225 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product, (iii) $0.75 per viable seed included in the cannabis product or used in the production of the cannabis product, and (iv) $0.75 per vegetative cannabis plant included in the cannabis product or used in the production of the cannabis product; and (b) in any other case, $0.0075 per milligram of the total THC of the cannabis product.

2 Any cannabis product produced in Canada: the

amount obtained by multiplying the dutiable amount for the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 3 Any imported cannabis product: the amount obtained

by multiplying the value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 4 Any cannabis product taken for use or unaccounted

for: the amount obtained by multiplying the fair market value of the cannabis product by

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 7 Additional Cannabis Duty in Respect of Saskatchewan

(a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 5 Any cannabis product produced in Canada: the

amount obtained by multiplying the base amount for the cannabis product and for Saskatchewan by 6.45%. 6 Any cannabis product produced in Canada: the amount obtained by multiplying the dutiable amount for the cannabis product by 6.45%. 7 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by 6.45%. 8 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by 6.45%. SOR/2019-264, s. 9.

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 8 Additional Cannabis Duty in Respect of Alberta

SCHEDULE 8 (Section 1 and paragraphs 3(1)(h), 5(2)(h), 6(3)(h) and 7(3)(h))

Additional Cannabis Duty in Respect of Alberta 1 Any cannabis product produced in Canada or imported: the amount equal to (a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, the total of (i) $0.75 per gram of flowering material included in

the cannabis product or used in the production of the cannabis product, (ii) $0.225 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product, (iii) $0.75 per viable seed included in the cannabis product or used in the production of the cannabis product, and (iv) $0.75 per vegetative cannabis plant included in

the cannabis product or used in the production of the cannabis product; and (b) in any other case, $0.0075 per milligram of the total THC of the cannabis product.

2 Any cannabis product produced in Canada: the

amount obtained by multiplying the dutiable amount for the cannabis product by (a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 3 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 4 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 8 Additional Cannabis Duty in Respect of Alberta

(a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 5 Any cannabis product produced in Canada: the

amount obtained by multiplying the base amount for the cannabis product and for Alberta by 16.8%. 6 Any cannabis product produced in Canada: the

amount obtained by multiplying the dutiable amount for the cannabis product by 16.8%. 7 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by 16.8%. 8 Any cannabis product taken for use or unaccounted

for: the amount obtained by multiplying the fair market value of the cannabis product by 16.8%. SOR/2019-264, s. 10.

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 9 Additional Cannabis Duty in Respect of Newfoundland and Labrador

SCHEDULE 9 (Section 1 and paragraphs 3(1)(i), 5(2)(i), 6(3)(i) and 7(3)(i))

Additional Cannabis Duty in Respect of Newfoundland and Labrador 1 Any cannabis product produced in Canada or imported: the amount equal to (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, the total of (i) $0.75 per gram of flowering material included in the cannabis product or used in the production of the cannabis product, (ii) $0.225 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product, (iii) $0.75 per viable seed included in the cannabis

product or used in the production of the cannabis product, and (iv) $0.75 per vegetative cannabis plant included in

the cannabis product or used in the production of the cannabis product; and (b) in any other case, $0.0075 per milligram of the total THC of the cannabis product.

2 Any cannabis product produced in Canada: the

amount obtained by multiplying the dutiable amount for the cannabis product by (a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 3 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%.

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 9 Additional Cannabis Duty in Respect of Newfoundland and Labrador

4 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 5 Any cannabis product produced in Canada: the amount obtained by multiplying the base amount for the cannabis product and for Newfoundland and Labrador by 0%. 6 Any cannabis product produced in Canada: the

amount obtained by multiplying the dutiable amount for the cannabis product by 0%. 7 Any imported cannabis product: the amount obtained

by multiplying the value of the cannabis product by 0%. 8 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by 0%. SOR/2019-264, s. 11.

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 10 Additional Cannabis Duty in Respect of Yukon

SCHEDULE 10 (Paragraphs 3(1)(j), 5(2)(j), 6(3)(j) and 7(3)(j))

Additional Cannabis Duty in Respect of Yukon 1 Any cannabis product produced in Canada or imported: the amount equal to (a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, the total of (i) $0.75 per gram of flowering material included in

the cannabis product or used in the production of the cannabis product, (ii) $0.225 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product, (iii) $0.75 per viable seed included in the cannabis product or used in the production of the cannabis product, and (iv) $0.75 per vegetative cannabis plant included in

the cannabis product or used in the production of the cannabis product; and (b) in any other case, $0.0075 per milligram of the total THC of the cannabis product.

2 Any cannabis product produced in Canada: the

amount obtained by multiplying the dutiable amount for the cannabis product by (a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 3 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 4 Any cannabis product taken for use or unaccounted

for: the amount obtained by multiplying the fair market value of the cannabis product by

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 10 Additional Cannabis Duty in Respect of Yukon

(a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. SOR/2019-264, s. 12.

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 11 Additional Cannabis Duty in Respect of the Northwest Territories

SCHEDULE 11 (Paragraphs 3(1)(k), 5(2)(k), 6(3)(k) and 7(3)(k))

Additional Cannabis Duty in Respect of the Northwest Territories 1 Any cannabis product produced in Canada or imported: the amount equal to (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, the total of (i) $0.75 per gram of flowering material included in the cannabis product or used in the production of the cannabis product, (ii) $0.225 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product, (iii) $0.75 per viable seed included in the cannabis

product or used in the production of the cannabis product, and (iv) $0.75 per vegetative cannabis plant included in the cannabis product or used in the production of the cannabis product; and (b) in any other case, $0.0075 per milligram of the total THC of the cannabis product.

2 Any cannabis product produced in Canada: the

amount obtained by multiplying the dutiable amount for the cannabis product by (a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 3 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%.

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 11 Additional Cannabis Duty in Respect of the Northwest Territories

4 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. SOR/2019-264, s. 13.

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 12 Additional Cannabis Duty in Respect of Nunavut

SCHEDULE 12 (Section 1 and paragraphs 3(1)(l), 5(2)(l), 6(3)(l) and 7(3)(l))

Additional Cannabis Duty in Respect of Nunavut 1 Any cannabis product produced in Canada or imported: the amount equal to (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, the total of (i) $0.75 per gram of flowering material included in

the cannabis product or used in the production of the cannabis product, (ii) $0.225 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product, (iii) $0.75 per viable seed included in the cannabis product or used in the production of the cannabis product, and (iv) $0.75 per vegetative cannabis plant included in the cannabis product or used in the production of the cannabis product; and (b) in any other case, $0.0075 per milligram of the total THC of the cannabis product.

2 Any cannabis product produced in Canada: the

amount obtained by multiplying the dutiable amount for the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 3 Any imported cannabis product: the amount obtained

by multiplying the value of the cannabis product by (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 4 Any cannabis product taken for use or unaccounted

for: the amount obtained by multiplying the fair market value of the cannabis product by

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations SCHEDULE 12 Additional Cannabis Duty in Respect of Nunavut

(a) in the case of dried cannabis, fresh cannabis,

cannabis plants and cannabis plant seeds, 7.5%; and (b) in any other case, 0%. 5 Any cannabis product produced in Canada: the

amount obtained by multiplying the base amount for the cannabis product and for Nunavut by 19.3%. 6 Any cannabis product produced in Canada: the

amount obtained by multiplying the dutiable amount for the cannabis product by 19.3%. 7 Any imported cannabis product: the amount obtained

by multiplying the value of the cannabis product by 19.3%. 8 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by 19.3%. SOR/2019-264, s. 14.

Current to June 20, 2022 Last amended on June 25, 2019

Excise Duties on Cannabis Regulations RELATED PROVISIONS

RELATED PROVISIONS — SOR/2019-264, s. 15 15 In applying subsection 5(2) of the Excise Duties on Cannabis Regulations for the purpose of determining the amount of duty imposed under subsection 158.2(1) of the Excise Act, 2001 after April 30, 2019 on any cannabis product that is packaged before May 1, 2019, Schedules 1 to 12 to those Regulations are to be read as they did on April 30, 2019.

Current to June 20, 2022 Last amended on June 25, 2019

