Marginal note:Imposition — additional cannabis duty
158.2 (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 is responsible for the cannabis products immediately before those products are stamped and that duty is payable at the time of their delivery to a purchaser.
- 2018, c. 12, s. 73
- 2022, c. 19, s. 97
- Date modified: