Excise Act, 2001 (S.C. 2002, c. 22)
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Act current to 2024-11-26 and last amended on 2024-07-01. 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
(a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, the total of
(i) $0.25 per gram of flowering material included in the cannabis product or used in the production of the cannabis product,
(ii) $0.075 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product,
(iii) $0.25 per viable seed included in the cannabis product or used in the production of the cannabis product, and
(iv) $0.25 per vegetative cannabis plant included in the cannabis product or used in the production of the cannabis product; and
(b) in any other case, $0.0025 per milligram of the total THC of the cannabis product.
2 Any cannabis product produced in Canada: the amount obtained by multiplying the dutiable amount for the cannabis product by
(a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 2.5%; and
(b) in any other case, 0%.
3 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by
(a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 2.5%; and
(b) in any other case, 0%.
4 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by
(a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 2.5%; and
(b) in any other case, 0%.
- 2002, c. 22, Sch. 7
- 2018, c. 12, s. 93
- 2019, c. 29, s. 86
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