Excise Duties on Cannabis Regulations

Marginal note: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;

  • (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

    • (ii) the percentage set out in section 5 of Schedule 12.

• Marginal note: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.