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Excise Act, 2001

Version of section 158.2 from 2018-06-21 to 2022-12-14:

Marginal note:Imposition — additional cannabis duty

  •  (1) In addition to the duty imposed under section 158.19, a duty in respect of a specified province is imposed on cannabis products produced in Canada in prescribed circumstances in the amount determined in a prescribed manner.

  • Marginal note:Duty payable

    (2) The duty imposed under subsection (1) is payable by the cannabis licensee that packaged the cannabis products at the time of their delivery to a purchaser.

  • 2018, c. 12, s. 73

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