Excise Duties on Cannabis Regulations (SOR/2019-78)
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Regulations are current to 2024-11-26 and last amended on 2022-12-15. Previous Versions
Additional Cannabis Duty (continued)
Marginal note:Subsection 158.22(1) of Act — prescribed circumstances
6 (1) For the purposes of subsection 158.22(1) of the Act, a duty in respect of a specified province is imposed under that subsection on imported cannabis products if the person that is liable under subsection 158.22(2) of the Act to pay the duty is resident in the specified province.
Marginal note:Residence
(2) For the purposes of subsection (1), a person is deemed to be resident in a province if the person is deemed under section 132.1 of the Excise Tax Act to be resident in that province for the purposes of Part IX of that Act.
Marginal note:Subsection 158.22(1) of Act — calculation of duty
(3) For the purposes of subsection 158.22(1) of the Act, the amount of duty imposed under that subsection in respect of imported cannabis products and in respect of a specified province is determined as follows:
(a) in the case of Ontario, the amount that is equal to the total of
(i) the amount that is the greater of
(A) the amount determined in respect of the cannabis products under section 1 of Schedule 1, and
(B) the amount determined in respect of the cannabis products under section 3 of Schedule 1, and
(ii) the amount determined in respect of the cannabis products under section 7 of Schedule 1;
(b) in the case of Quebec, the amount that is equal to the greater of
(i) the amount determined in respect of the cannabis products under section 1 of Schedule 2, and
(ii) the amount determined in respect of the cannabis products under section 3 of Schedule 2;
(c) in the case of Nova Scotia, the amount that is equal to the greater of
(i) the amount determined in respect of the cannabis products under section 1 of Schedule 3, and
(ii) the amount determined in respect of the cannabis products under section 3 of Schedule 3;
(d) in the case of New Brunswick, the amount that is equal to the total of
(i) the amount that is the greater of
(A) the amount determined in respect of the cannabis products under section 1 of Schedule 4, and
(B) the amount determined in respect of the cannabis products under section 3 of Schedule 4, and
(ii) the amount determined in respect of the cannabis products under section 7 of Schedule 4;
(e) in the case of British Columbia, the amount that is equal to the greater of
(i) the amount determined in respect of the cannabis products under section 1 of Schedule 5, and
(ii) the amount determined in respect of the cannabis products under section 3 of Schedule 5;
(f) in the case of Prince Edward Island, the amount that is equal to the total of
(i) the amount that is the greater of
(A) the amount determined in respect of the cannabis products under section 1 of Schedule 6, and
(B) the amount determined in respect of the cannabis products under section 3 of Schedule 6, and
(ii) the amount determined in respect of the cannabis products under section 7 of Schedule 6;
(g) in the case of Saskatchewan, the amount that is equal to the total of
(i) the amount that is the greater of
(A) the amount determined in respect of the cannabis products under section 1 of Schedule 7, and
(B) the amount determined in respect of the cannabis products under section 3 of Schedule 7, and
(ii) the amount determined in respect of the cannabis products under section 7 of Schedule 7;
(h) in the case of Alberta, the amount that is equal to the total of
(i) the amount that is the greater of
(A) the amount determined in respect of the cannabis products under section 1 of Schedule 8, and
(B) the amount determined in respect of the cannabis products under section 3 of Schedule 8, and
(ii) the amount determined in respect of the cannabis products under section 7 of Schedule 8;
(i) in the case of Newfoundland and Labrador, the amount that is equal to the total of
(i) the amount that is the greater of
(A) the amount determined in respect of the cannabis products under section 1 of Schedule 9, and
(B) the amount determined in respect of the cannabis products under section 3 of Schedule 9, and
(ii) the amount determined in respect of the cannabis products under section 7 of Schedule 9;
(j) in the case of Yukon, the amount that is equal to the greater of
(i) the amount determined in respect of the cannabis products under section 1 of Schedule 10, and
(ii) the amount determined in respect of the cannabis products under section 3 of Schedule 10;
(k) in the case of the Northwest Territories, the amount that is equal to the greater of
(i) the amount determined in respect of the cannabis products under section 1 of Schedule 11, and
(ii) the amount determined in respect of the cannabis products under section 3 of Schedule 11; and
(l) in the case of Nunavut, the amount that is equal to the total of
(i) the amount that is the greater of
(A) the amount determined in respect of the cannabis products under section 1 of Schedule 12, and
(B) the amount determined in respect of the cannabis products under section 3 of Schedule 12, and
(ii) the amount determined in respect of the cannabis products under section 7 of Schedule 12.
Marginal note:Subsection 158.25(2) of Act — prescribed circumstances
7 (1) For the purposes of subsection 158.25(2) of the Act, a duty in respect of a specified province is imposed under that subsection on cannabis products if the location of the cannabis products at the particular time referred to in that subsection is in the specified province.
Marginal note:Subsection 158.26(2) of Act — prescribed circumstances
(2) For the purposes of subsection 158.26(2) of the Act, a duty in respect of a specified province is imposed under that subsection on cannabis products that cannot be accounted for if the last known location of the cannabis products before the particular time referred to in that subsection is in the specified province.
Marginal note:Subsections 158.25(2) and 158.26(2) of Act — calculation of duty
(3) For the purposes of subsections 158.25(2) and 158.26(2) of the Act, the amount of duty imposed under those subsections in respect of cannabis products and a specified province is determined as follows:
(a) in the case of Ontario, the amount that is equal to the total of
(i) the amount that is the greater of
(A) the amount determined in respect of the cannabis products under section 1 of Schedule 1, and
(B) the amount determined in respect of the cannabis products under section 4 of Schedule 1, and
(ii) the amount determined in respect of the cannabis products under section 8 of Schedule 1;
(b) in the case of Quebec, the amount that is equal to the greater of
(i) the amount determined in respect of the cannabis products under section 1 of Schedule 2, and
(ii) the amount determined in respect of the cannabis products under section 4 of Schedule 2;
(c) in the case of Nova Scotia, the amount that is equal to the greater of
(i) the amount determined in respect of the cannabis products under section 1 of Schedule 3, and
(ii) the amount determined in respect of the cannabis products under section 4 of Schedule 3;
(d) in the case of New Brunswick, the amount that is equal to the total of
(i) the amount that is the greater of
(A) the amount determined in respect of the cannabis products under section 1 of Schedule 4, and
(B) the amount determined in respect of the cannabis products under section 4 of Schedule 4, and
(ii) the amount determined in respect of the cannabis products under section 8 of Schedule 4;
(e) in the case of British Columbia, the amount that is equal to the greater of
(i) the amount determined in respect of the cannabis products under section 1 of Schedule 5, and
(ii) the amount determined in respect of the cannabis products under section 4 of Schedule 5;
(f) in the case of Prince Edward Island, the amount that is equal to the total of
(i) the amount that is the greater of
(A) the amount determined in respect of the cannabis products under section 1 of Schedule 6, and
(B) the amount determined in respect of the cannabis products under section 4 of Schedule 6, and
(ii) the amount determined in respect of the cannabis products under section 8 of Schedule 6;
(g) in the case of Saskatchewan, the amount that is equal to the total of
(i) the amount that is the greater of
(A) the amount determined in respect of the cannabis products under section 1 of Schedule 7, and
(B) the amount determined in respect of the cannabis products under section 4 of Schedule 7, and
(ii) the amount determined in respect of the cannabis products under section 8 of Schedule 7;
(h) in the case of Alberta, the amount that is equal to the total of
(i) the amount that is the greater of
(A) the amount determined in respect of the cannabis products under section 1 of Schedule 8, and
(B) the amount determined in respect of the cannabis products under section 4 of Schedule 8, and
(ii) the amount determined in respect of the cannabis products under section 8 of Schedule 8;
(i) in the case of Newfoundland and Labrador, the amount that is equal to the total of
(i) the amount that is the greater of
(A) the amount determined in respect of the cannabis products under section 1 of Schedule 9, and
(B) the amount determined in respect of the cannabis products under section 4 of Schedule 9, and
(ii) the amount determined in respect of the cannabis products under section 8 of Schedule 9;
(j) in the case of Yukon, the amount that is equal to the greater of
(i) the amount determined in respect of the cannabis products under section 1 of Schedule 10, and
(ii) the amount determined in respect of the cannabis products under section 4 of Schedule 10;
(k) in the case of the Northwest Territories, the amount that is equal to the greater of
(i) the amount determined in respect of the cannabis products under section 1 of Schedule 11, and
(ii) the amount determined in respect of the cannabis products under section 4 of Schedule 11; and
(l) in the case of Nunavut, the amount that is equal to the total of
(i) the amount that is the greater of
(A) the amount determined in respect of the cannabis products under section 1 of Schedule 12, and
(B) the amount determined in respect of the cannabis products under section 4 of Schedule 12, and
(ii) the amount determined in respect of the cannabis products under section 8 of Schedule 12.
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