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.
- 2018, c. 12, s. 73
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