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Budget Implementation Act, 2018, No. 1 (S.C. 2018, c. 12)

Assented to 2018-06-21

PART 3Amendments to the Excise Act, 2001 (Cannabis Taxation), the Excise Tax Act and Other Related Texts (continued)

2002, c. 22Excise Act, 2001 (continued)

  •  (1) Subsection 5(1) of the Act is replaced by the following:

    Marginal note:Constructive possession

    • 5 (1) For the purposes of section 25.2, subsections 25.3(1), 30(1), 32(1) and 32.1(1), section 61, subsections 70(1) and 88(1), section 158.04, subsections 158.05(1) and 158.11(1) and (2), sections 230 and 231 and subsection 238.1(1), if one of two or more persons, with the knowledge and consent of the rest of them, has anything in the person’s possession, it is deemed to be in the custody and possession of each and all of them.

  • (2) The portion of subsection 5(2) of the Act before paragraph (a) is replaced by the following:

    • Marginal note:Definition of possession

      (2) In this section and in section 25.2, subsections 25.3(1), 30(1), 32(1) and 32.1(1), section 61, subsections 70(1) and 88(1), section 158.04 and subsections 158.05(1), 158.11(1) and (2) and 238.1(1), possession means not only having in one’s own personal possession but also knowingly

 Section 14 of the Act is amended by adding the following after subsection (1):

  • Marginal note:Cannabis licence

    (1.1) Subject to the regulations, on application, the Minister may issue to a person a cannabis licence for the purposes of this Act.

  • Marginal note:Cannabis licence — effect

    (1.2) A cannabis licence issued to a person shall not have effect before a licence or permit issued to the person under subsection 62(1) of the Cannabis Act comes into effect.

  •  (1) Subsection 23(2.1) of the Act is amended by striking out “or” at the end of paragraph (a) and by adding the following after that paragraph:

    • (a.1) in the case of a cannabis licence, a licence or permit issued to the person under subsection 62(1) of the Cannabis Act is amended, suspended or revoked; or

  • (2) Paragraph 23(3)(b) of the Act is replaced by the following:

    • (b) shall, in the case of a spirits licence, a tobacco licence or a cannabis licence, require security in a form satisfactory to the Minister and in an amount determined in accordance with the regulations; and

 The Act is amended by adding the following after section 158:

PART 4.1Cannabis

Exclusions

Marginal note:Non-application

158.01 This Part does not apply to

  • (a) cannabis products that are produced in Canada by an individual for the personal use of the individual and in accordance with the Cannabis Act, but only to the extent that those cannabis products are used in activities that are not prohibited for those cannabis products under that Act;

  • (b) cannabis products that are produced in Canada by an individual for the medical purposes of the individual and in accordance with the Controlled Drugs and Substances Act or the Cannabis Act, as applicable, but only to the extent that those cannabis products are used by the individual in activities that are not prohibited for those cannabis products under whichever of those Acts is applicable; or

  • (c) cannabis products that are produced in Canada by a designated person — being an individual who is authorized under the Controlled Drugs and Substances Act or the Cannabis Act to produce cannabis for the medical purposes of another individual — for the medical purposes of the other individual and in accordance with whichever of those Acts is applicable, but only to the extent that those cannabis products are used by the designated person or the other individual in activities that are not prohibited for those cannabis products under whichever of those Acts is applicable.

Cannabis Production and Stamping

Marginal note:Production without licence prohibited

  • 158.02 (1) No person shall, other than in accordance with a cannabis licence issued to the person, produce cannabis products.

  • Marginal note:Deemed producer

    (2) A person that, whether for consideration or otherwise, provides or offers to provide in their place of business equipment for use in that place by another person in the production of a cannabis product is deemed to be producing the cannabis product and the other person is deemed not to be producing the cannabis product.

  • Marginal note:Exception

    (3) Subsection (1) does not apply in respect of

    • (a) the production of industrial hemp by-products by an industrial hemp grower; and

    • (b) a prescribed person that produces prescribed cannabis products, or cannabis products of a prescribed class, in prescribed circumstances or for a prescribed purpose.

Marginal note:Issuance of cannabis excise stamps

  • 158.03 (1) On application in the prescribed form and manner, the Minister may issue, to a cannabis licensee, stamps the purpose of which is to indicate that cannabis duty and, if applicable, additional cannabis duty have been paid on a cannabis product.

  • Marginal note:Quantity of cannabis excise stamps

    (2) The Minister may limit the quantity of cannabis excise stamps that may be issued to a person under subsection (1).

  • Marginal note:Security

    (3) No person shall be issued a cannabis excise stamp unless the person has provided any security required by regulation in a form satisfactory to the Minister.

  • Marginal note:Supply of cannabis excise stamps

    (4) The Minister may authorize a producer of cannabis excise stamps to supply, on the direction of the Minister, cannabis excise stamps to a person to which those stamps are issued under subsection (1).

  • Marginal note:Design and construction

    (5) The design and construction of cannabis excise stamps shall be subject to the approval of the Minister.

Marginal note:Counterfeit cannabis excise stamps

158.04 No person shall produce, possess, sell or otherwise supply, or offer to supply, without lawful justification or excuse the proof of which lies on the person, anything that is intended to resemble or pass for a cannabis excise stamp.

Marginal note:Unlawful possession of cannabis excise stamps

  • 158.05 (1) No person shall possess a cannabis excise stamp that has not been affixed to a packaged cannabis product in the manner prescribed for the purposes of the definition stamped in section 2 to indicate that duty has been paid on the cannabis product.

  • Marginal note:Exceptions — possession

    (2) Subsection (1) does not apply to the possession of a cannabis excise stamp by

    • (a) the person that lawfully produced the cannabis excise stamp;

    • (b) the person to which the cannabis excise stamp is issued; or

    • (c) a prescribed person.

Marginal note:Unlawful supply of cannabis excise stamps

158.06 No person shall dispose of, sell or otherwise supply, or offer to supply, a cannabis excise stamp otherwise than in accordance with this Act.

Marginal note:Cancellation of cannabis excise stamps

158.07 The Minister may

  • (a) cancel a cannabis excise stamp that has been issued; and

  • (b) direct that it be returned or destroyed in a manner specified by the Minister.

Marginal note:Unlawful packaging or stamping

158.08 No person shall package or stamp a cannabis product unless the person is a cannabis licensee or a prescribed person.

Marginal note:Unlawful removal

  • 158.09 (1) Except as permitted under section 158.15, no person shall remove a cannabis product from the premises of a cannabis licensee unless it is packaged and

    • (a) if the cannabis product is intended for the duty-paid market,

      • (i) it is stamped to indicate that cannabis duty has been paid, and

      • (ii) if additional cannabis duty in respect of a specified province is imposed on the cannabis product, it is stamped to indicate that the additional cannabis duty has been paid; or

    • (b) if the cannabis product is not intended for the duty-paid market, all prescribed information is printed on or affixed to its container in a prescribed manner.

  • Marginal note:Exception

    (2) Subsection (1) does not apply to a cannabis licensee that removes from their premises a cannabis product

    • (a) if the cannabis product is being removed

      • (i) for delivery to another cannabis licensee,

      • (ii) for export as permitted under the Cannabis Act,

      • (iii) for delivery to a person for sterilization in accordance with subparagraph 158.11(3)(a)(ii), or

      • (iv) for delivery to a person for analysis or destruction in accordance with subparagraph 158.3(a)(v);

    • (b) if the cannabis product is

      • (i) a low-THC cannabis product,

      • (ii) a prescription cannabis drug, or

      • (iii) a prescribed cannabis product or a cannabis product of a prescribed class; or

    • (c) in prescribed circumstances or for a prescribed purpose.

  • Marginal note:Removal by Minister

    (3) Subsection (1) does not apply to the removal of a cannabis product for analysis or destruction

    • (a) by the Minister; or

    • (b) by the Minister, as defined in subsection 2(1) of the Cannabis Act.

Marginal note:Prohibition — cannabis for sale

158.1 No person shall purchase or receive for sale

  • (a) a cannabis product from a producer that the person knows, or ought to know, is not

    • (i) a cannabis licensee, or

    • (ii) in the case of an industrial hemp by-product, an industrial hemp grower;

  • (b) a cannabis product that is required under this Act to be packaged and stamped unless it is packaged and stamped in accordance with this Act; or

  • (c) a cannabis product that the person knows, or ought to know, is fraudulently stamped.

Marginal note:Selling, etc., unstamped cannabis

  • 158.11 (1) No person, other than a cannabis licensee, shall dispose of, sell, offer for sale, purchase or have in their possession a cannabis product unless

    • (a) it is packaged; and

    • (b) it is stamped to indicate that cannabis duty has been paid.

  • Marginal note:Selling, etc., unstamped cannabis — specified province

    (2) No person, other than a cannabis licensee, shall dispose of, sell, offer for sale, purchase or have in their possession a cannabis product in a specified province unless it is stamped to indicate that additional cannabis duty in respect of the specified province has been paid.

  • Marginal note:Exception — possession of cannabis

    (3) Subsections (1) and (2) do not apply to the possession of a cannabis product

    • (a) by a person that

      • (i) is a prescribed person that is transporting the cannabis product under prescribed circumstances and conditions,

      • (ii) is a prescribed person that is sterilizing the cannabis product under prescribed circumstances and conditions,

      • (iii) is an individual if the cannabis product was imported for their medical purposes in accordance with the Controlled Drugs and Substances Act or the Cannabis Act, as applicable, or

      • (iv) possesses the cannabis product for analysis or destruction in accordance with subparagraph 158.3(a)(v);

    • (b) if the cannabis product is

      • (i) a low-THC cannabis product,

      • (ii) a prescription cannabis drug, or

      • (iii) a prescribed cannabis product or a cannabis product of a prescribed class; or

    • (c) in prescribed circumstances or for a prescribed purpose.

  • Marginal note:Exception — disposal, sale, etc.

    (4) Subsections (1) and (2) do not apply to the disposal, sale, offering for sale or purchase of a cannabis product

    • (a) if the cannabis product is

      • (i) a low-THC cannabis product,

      • (ii) a prescription cannabis drug, or

      • (iii) a prescribed cannabis product or a cannabis product of a prescribed class; or

    • (b) in prescribed circumstances or for a prescribed purpose.

  • Marginal note:Exception — industrial hemp

    (5) Subsections (1) and (2) do not apply to

    • (a) the possession of an industrial hemp by-product by the industrial hemp grower that produced it, if the industrial hemp by-product

      • (i) is on the industrial hemp grower’s property, or

      • (ii) is being transported by the industrial hemp grower for delivery to or return from a cannabis licensee; and

    • (b) the disposal, sale or offering for sale of an industrial hemp by-product to a cannabis licensee by the industrial hemp grower that produced it.

  • Marginal note:Exception — specified province

    (6) Subsection (2) does not apply to

    • (a) the possession of a cannabis product in prescribed circumstances or for a prescribed purpose; or

    • (b) the disposal, sale, offering for sale or purchase of a cannabis product in prescribed circumstances or for a prescribed purpose.

Marginal note:Sale or distribution by licensee

  • 158.12 (1) No cannabis licensee shall distribute a cannabis product or sell or offer for sale a cannabis product to a person unless

    • (a) it is packaged;

    • (b) it is stamped to indicate that cannabis duty has been paid; and

    • (c) if additional cannabis duty in respect of a specified province is imposed on the cannabis product, it is stamped to indicate that the additional cannabis duty has been paid.

  • Marginal note:Exception

    (2) Subsection (1) does not apply to the distribution, sale or offering for sale of a cannabis product

    • (a) to a cannabis licensee;

    • (b) if the cannabis product is exported by the cannabis licensee in accordance with the Cannabis Act;

    • (c) if the cannabis product is

      • (i) a low-THC cannabis product,

      • (ii) a prescription cannabis drug, or

      • (iii) a prescribed cannabis product or a cannabis product of a prescribed class; or

    • (d) in prescribed circumstances or for a prescribed purpose.

Marginal note:Packaging and stamping of cannabis

158.13 A cannabis licensee that produces a cannabis product shall not enter the cannabis product into the duty-paid market unless

  • (a) the cannabis product has been packaged by the licensee;

  • (b) the package has printed on it prescribed information;

  • (c) the cannabis product is stamped by the licensee to indicate that cannabis duty has been paid; and

  • (d) if the cannabis product is to be entered in the duty-paid market of a specified province, the cannabis product is stamped by the licensee to indicate that additional cannabis duty in respect of the specified province has been paid.

Marginal note:Notice — absence of stamping

  • 158.14 (1) The absence on a cannabis product of stamping that indicates that cannabis duty has been paid is notice to all persons that cannabis duty has not been paid on the cannabis product.

  • Marginal note:Notice — absence of stamping

    (2) The absence on a cannabis product of stamping that indicates that additional cannabis duty in respect of a specified province has been paid is notice to all persons that additional cannabis duty in respect of the specified province has not been paid on the cannabis product.

Marginal note:Cannabis — waste removal

  • 158.15 (1) No person shall remove a cannabis product that is waste from the premises of a cannabis licensee other than the cannabis licensee or a person authorized by the Minister.

  • Marginal note:Removal requirements

    (2) If a cannabis product that is waste is removed from the premises of a cannabis licensee, it shall be dealt with in the manner authorized by the Minister.

Marginal note:Re-working or destruction of cannabis

158.16 A cannabis licensee may re-work or destroy a cannabis product in the manner authorized by the Minister.

Responsibility for Cannabis

Marginal note:Responsibility

158.17 Subject to section 158.18, a person is responsible for a cannabis product at any time if

  • (a) the person is

    • (i) the cannabis licensee that owns the cannabis product at that time, or

    • (ii) if the cannabis product is not owned at that time by a cannabis licensee, the cannabis licensee that last owned it; or

  • (b) the person is a prescribed person or a person that meets prescribed conditions.

Marginal note:Person not responsible

158.18 A person that is responsible for a cannabis product ceases to be responsible for it

  • (a) if it is packaged and stamped and the duty on it is paid;

  • (b) if it is consumed or used in the production of a cannabis product that is

    • (i) a low-THC cannabis product,

    • (ii) a prescription cannabis drug, or

    • (iii) a prescribed cannabis product or a cannabis product of a prescribed class;

  • (c) if it is taken for use and the duty on it is paid;

  • (d) if it is taken for use in accordance with any of subparagraphs 158.3(a)(i) to (v);

  • (e) if it is exported in accordance with the Cannabis Act;

  • (f) if it is lost in prescribed circumstances and the person fulfils any prescribed conditions; or

  • (g) in prescribed circumstances or if prescribed conditions are met.

Imposition and Payment of Duty on Cannabis

Marginal note:Imposition — flat-rate duty

  • 158.19 (1) Duty is imposed on cannabis products produced in Canada at the time they are packaged in the amount determined under section 1 of Schedule 7.

  • Marginal note:Imposition — ad valorem duty

    (2) Duty is imposed on packaged cannabis products produced in Canada at the time of their delivery to a purchaser in the amount determined under section 2 of Schedule 7.

  • Marginal note:Duty payable

    (3) The greater of the duty imposed under subsection (1) and the duty imposed under subsection (2) is payable by the cannabis licensee that packaged the cannabis products at the time of their delivery to a purchaser and the cannabis products are relieved of the lesser of those duties.

  • Marginal note:Equal duties

    (4) If the amount of duty imposed under subsection (1) is equal to the amount of duty imposed under subsection (2), the duty imposed under subsection (1) is payable by the cannabis licensee that packaged the cannabis products at the time of their delivery to a purchaser and the cannabis products are relieved of the duty imposed under subsection (2).

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 packaged the cannabis products at the time of their delivery to a purchaser.

Marginal note:Duty on imported cannabis

  • 158.21 (1) Duty is imposed on imported cannabis products in the amount that is equal to 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.

  • Marginal note:Duty payable

    (2) The duty imposed under subsection (1) is payable by the importer, owner or other person that is liable under the Customs Act to pay duty levied under section 20 of the Customs Tariff or that would be liable to pay that duty on the cannabis products if they were subject to that duty.

Marginal note:Additional cannabis duty on imported cannabis

  • 158.22 (1) In addition to the duty imposed under section 158.21, a duty in respect of a specified province is imposed on imported cannabis products 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 importer, owner or other person that is liable under the Customs Act to pay duty levied under section 20 of the Customs Tariff or that would be liable to pay that duty on the cannabis products if they were subject to that duty.

Marginal note:Application of Customs Act

158.23 The duties imposed under sections 158.21 and 158.22 on imported cannabis products shall be paid and collected under the Customs Act, and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the duties were a duty levied under section 20 of the Customs Tariff, and, for those purposes, the Customs Act applies with any modifications that the circumstances require.

Marginal note:Value for duty

158.24 For the purposes of section 3 of Schedule 7 and of any regulations made for the purposes of section 158.22 in respect of imported cannabis products,

  • (a) the value of a cannabis product is equal to the value of the cannabis product, as it would be determined under the Customs Act for the purpose of calculating duties imposed under the Customs Tariff on the cannabis product at a percentage rate, whether the cannabis product is in fact subject to duty under the Customs Tariff; or

  • (b) despite paragraph (a), the value of a cannabis product imported in prescribed circumstances shall be determined in prescribed manner.

Marginal note:Duty on cannabis taken for use

  • 158.25 (1) If a particular person is responsible for cannabis products at a particular time when the cannabis products are taken for use, the following rules apply:

    • (a) if the cannabis products are packaged, they are relieved of the duty imposed under subsection 158.19(1); and

    • (b) duty is imposed on the cannabis products in the amount that is equal to the greater of

      • (i) the amount determined in respect of the cannabis products under section 1 of Schedule 7, and

      • (ii) the amount determined in respect of the cannabis products under section 4 of Schedule 7.

  • Marginal note:Specified province — duty on cannabis taken for use

    (2) If a particular person is responsible for cannabis products at a particular time when the cannabis products are taken for use, a duty in respect of a specified province is imposed on the cannabis products in prescribed circumstances in the amount determined in prescribed manner. This duty is in addition to the duty imposed under subsection (1).

  • Marginal note:Duty payable

    (3) The duty imposed under subsection (1) or (2) is payable at the particular time, and by the particular person, referred to in that subsection.

Marginal note:Duty on unaccounted cannabis

  • 158.26 (1) If a particular person that is responsible at a particular time for cannabis products cannot account for the cannabis products as being, at the particular time, in the possession of a cannabis licensee or in the possession of another person in accordance with subsection 158.11(3) or paragraph 158.11(5)(a), the following rules apply:

    • (a) if the cannabis products are packaged, they are relieved of the duty imposed under subsection 158.19(1); and

    • (b) duty is imposed on the cannabis products in the amount that is equal to the greater of

      • (i) the amount determined in respect of the cannabis products under section 1 of Schedule 7, and

      • (ii) the amount determined in respect of the cannabis products under section 4 of Schedule 7.

  • Marginal note:Specified province — duty on unaccounted cannabis

    (2) If a particular person that is responsible at a particular time for cannabis products cannot account for the cannabis products as being, at the particular time, in the possession of a cannabis licensee or in the possession of another person in accordance with subsection 158.11(3) or paragraph 158.11(5)(a), a duty in respect of a specified province is imposed on the cannabis products in prescribed circumstances in the amount determined in prescribed manner. This duty is in addition to the duty imposed under subsection (1).

  • Marginal note:Duty payable

    (3) The duty imposed under subsection (1) or (2) is payable at the particular time, and by the particular person, referred to in that subsection.

  • Marginal note:Exception

    (4) Subsection (1) does not apply in circumstances in which the particular person referred to in that subsection is convicted of an offence under section 218.1.

Marginal note:Definition of commencement day

  • 158.27 (1) For the purposes of this section, commencement day has the same meaning as in section 152 of the Cannabis Act.

  • Marginal note:Duty on cannabis — production before commencement day

    (2) Duty is imposed on cannabis products that are produced in Canada and delivered to a purchaser before commencement day for sale or distribution on or after that day in the amount that is equal to the greater of

    • (a) the amount determined in respect of the cannabis product under section 1 of Schedule 7, and

    • (b) the amount determined in respect of the cannabis product under section 2 of Schedule 7.

  • Marginal note:Additional cannabis duty — production before commencement day

    (3) In addition to the duty imposed under subsection (2), a duty in respect of a specified province is imposed on cannabis products that are produced in Canada and delivered to a purchaser before commencement day for sale or distribution on or after that day in prescribed circumstances in the amount determined in a prescribed manner.

  • Marginal note:Duty payable

    (4) The duty imposed under subsection (2) or (3) is payable on commencement day by the cannabis licensee that packaged the cannabis product.

  • Marginal note:Exception

    (5) Subsection (2) does not apply to a prescribed cannabis product, or a cannabis product of a prescribed class, that is delivered to a prescribed person in prescribed circumstances or for a prescribed purpose.

Marginal note:Duty relieved — cannabis imported by licensee

158.28 The duties imposed under sections 158.21 and 158.22 are relieved on

  • (a) a cannabis product that is not packaged and that is imported by a cannabis licensee; or

  • (b) a prescribed cannabis product, or a cannabis product of a prescribed class, that is imported by a prescribed person in prescribed circumstances or for a prescribed purpose.

Marginal note:Duty relieved — prescribed circumstances

158.29 The duties imposed under any of sections 158.19 to 158.22 and 158.27 are relieved on a prescribed cannabis product, or a cannabis product of a prescribed class, in prescribed circumstances or if prescribed conditions are met.

Marginal note:Duty not payable

158.3 Duty is not payable on

  • (a) a cannabis product that

    • (i) is taken for analysis or destroyed by the Minister,

    • (ii) is taken for analysis or destroyed by the Minister, as defined in subsection 2(1) of the Cannabis Act,

    • (iii) is taken for analysis by a cannabis licensee in a manner approved by the Minister,

    • (iv) is destroyed by a cannabis licensee in a manner approved by the Minister,

    • (v) is delivered by a cannabis licensee to another person for analysis or destruction by that person in a manner approved by the Minister,

    • (vi) is a low-THC cannabis product,

    • (vii) is a prescription cannabis drug, or

    • (viii) is a prescribed cannabis product or a cannabis product of a prescribed class;

  • (b) a non-duty-paid cannabis product that is removed from the premises of a cannabis licensee for export in accordance with the Cannabis Act; or

  • (c) a prescribed cannabis product, or a cannabis product of a prescribed class, that is delivered by a cannabis licensee to a prescribed person in prescribed circumstances or for a prescribed purpose.

Marginal note:Quantity of cannabis

158.31 For the purposes of determining an amount of duty in respect of a cannabis product under section 1 of Schedule 7, the following rules apply:

  • (a) the quantity of flowering material and non-flowering material included in the cannabis product or used in the production of the cannabis product is to be determined in a prescribed manner in prescribed circumstances; and

  • (b) if paragraph (a) does not apply in respect of the cannabis product,

    • (i) the quantity of flowering material and non-flowering material included in the cannabis product or used in the production of the cannabis product is to be determined at the time the flowering material and non-flowering material are so included or used and in a manner satisfactory to the Minister, and

    • (ii) if the quantity of flowering material included in the cannabis product or used in the production of the cannabis product is determined in accordance with subparagraph (i), the particular quantity of that flowering material that is industrial hemp by-product is deemed to be non-flowering material if that particular quantity is determined in a manner satisfactory to the Minister.

Marginal note:Delivery to purchaser

158.32 For the purposes of sections 158.19, 158.2 and 158.27 and for greater certainty, delivery to a purchaser includes

  • (a) delivering cannabis products, or making them available, to a person other than the purchaser on behalf of or under the direction of the purchaser;

  • (b) delivering cannabis products, or making them available, to a person that obtains them otherwise than by means of a purchase; and

  • (c) delivering cannabis products or making them available in prescribed circumstances.

Marginal note:Time of delivery

158.33 For the purposes of sections 158.19, 158.2 and 158.27, a cannabis product is deemed to be delivered to a purchaser by a cannabis licensee at the earliest of

  • (a) the time at which the cannabis licensee delivers the cannabis product or makes it available to the purchaser,

  • (b) the time at which the cannabis licensee causes physical possession of the cannabis product to be transferred to the purchaser, and

  • (c) the time at which the cannabis licensee causes physical possession of the cannabis product to be transferred to a carrier — being a person that provides a service of transporting goods including, for greater certainty, a service of delivering mail — for delivery to the purchaser.

Marginal note:Dutiable amount

158.34 For the purpose of section 2 of Schedule 7, the dutiable amount of a cannabis product is deemed to be equal to the fair market value of the cannabis product

  • (a) if the cannabis product is delivered or made available to a person that obtains it otherwise than by means of a purchase; or

  • (b) in prescribed circumstances.

 

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