Excise Act, 2001

Version of the schedule from 2018-06-21 to 2019-06-20:

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%.