Budget Implementation Act, 2018, No. 1 (S.C. 2018, c. 12)

1 Any cannabis product produced in Canada or imported: the amount equal to the total of

• (a) $0.25 per gram of flowering material included in the cannabis product or used in the production of the cannabis product,

• (b) $0.075 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product,

• (c) $0.25 per viable seed included in the cannabis product or used in the production of the cannabis product, and

• (d) $0.25 per vegetative cannabis plant included in the cannabis product or used in the production of the cannabis product.

2 Any cannabis product produced in Canada: the amount obtained by multiplying the dutiable amount for the cannabis product by 2.5%.

3 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by 2.5%.

4 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by 2.5%.