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Excise Act, 2001 (S.C. 2002, c. 22)

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Act current to 2019-06-20 and last amended on 2019-06-17. Previous Versions

SCHEDULE 7(Sections 2, 158.19, 158.21, 158.24 to 158.27, 158.31, 158.34, 218.1, 233.1, 234.1 and 238.1)Duty on Cannabis Products

  • 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%.

  • 2002, c. 22, Sch. 7
  • 2018, c. 12, s. 93
 
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