Excise Act, 2001

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 and stamped 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 is responsible for the cannabis products immediately before those products are stamped and those products are relieved of the lesser of those duties. The greater of those duties is payable at the time of the delivery of the cannabis products to a purchaser.

• 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 is responsible for the cannabis products immediately before those products are stamped and those products are relieved of the duty imposed under subsection (2). The duty imposed under subsection (1) is payable at the time of the delivery of the cannabis products to a purchaser.