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Excise Duties on Cannabis Regulations (SOR/2019-78)

Regulations are current to 2019-12-03 and last amended on 2019-06-25. Previous Versions

Additional Cannabis Duty (continued)

Marginal note:Specified province

 For the purposes of the definition specified province in section 2 of the Act, the following provinces are prescribed:

  • (a) Ontario;

  • (b) Quebec;

  • (c) Nova Scotia;

  • (d) New Brunswick;

  • (e) British Columbia;

  • (f) Prince Edward Island;

  • (g) Saskatchewan;

  • (h) Alberta;

  • (i) Newfoundland and Labrador;

  • (j) Yukon;

  • (k) the Northwest Territories; and

  • (l) Nunavut.

Marginal note:Subsections 158.2(1) and 158.27(3) of Act — prescribed circumstances

  •  (1) For the purposes of subsections 158.2(1) and 158.27(3) of the Act, a duty in respect of a specified province is imposed under those subsections on cannabis products produced in Canada if the cannabis products are for consumption, use or sale to consumers in the specified province.

  • Marginal note:Subsections 158.2(1) and 158.27(3) of Act — calculation of duty

    (2) For the purposes of subsections 158.2(1) and 158.27(3) of the Act, the amount of duty imposed under those subsections in respect of cannabis products produced in Canada 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 2 of Schedule 1, and

      • (ii) the amount determined in respect of the cannabis products under

        • (A) section 5 of Schedule 1 if the amount determined under clause (i)(A) is greater than or equal to the amount determined under clause (i)(B), or

        • (B) section 6 of Schedule 1 in any other case;

    • (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 2 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 2 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 2 of Schedule 4, and

      • (ii) the amount determined in respect of the cannabis products under

        • (A) section 5 of Schedule 4 if the amount determined under clause (i)(A) is greater than or equal to the amount determined under clause (i)(B), or

        • (B) section 6 of Schedule 4 in any other case;

    • (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 2 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 2 of Schedule 6, and

      • (ii) the amount determined in respect of the cannabis products under

        • (A) section 5 of Schedule 6 if the amount determined under clause (i)(A) is greater than or equal to the amount determined under clause (i)(B), or

        • (B) section 6 of Schedule 6 in any other case;

    • (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 2 of Schedule 7, and

      • (ii) the amount determined in respect of the cannabis products under

        • (A) section 5 of Schedule 7 if the amount determined under clause (i)(A) is greater than or equal to the amount determined under clause (i)(B), or

        • (B) section 6 of Schedule 7 in any other case;

    • (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 2 of Schedule 8, and

      • (ii) the amount determined in respect of the cannabis products under

        • (A) section 5 of Schedule 8 if the amount determined under clause (i)(A) is greater than or equal to the amount determined under clause (i)(B), or

        • (B) section 6 of Schedule 8 in any other case;

    • (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 2 of Schedule 9, and

      • (ii) the amount determined in respect of the cannabis products under

        • (A) section 5 of Schedule 9 if the amount determined under clause (i)(A) is greater than or equal to the amount determined under clause (i)(B), or

        • (B) section 6 of Schedule 9 in any other case;

    • (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 2 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 2 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 2 of Schedule 12, and

      • (ii) the amount determined in respect of the cannabis products under

        • (A) section 5 of Schedule 12 if the amount determined under clause (i)(A) is greater than or equal to the amount determined under clause (i)(B), or

        • (B) section 6 of Schedule 12 in any other case.

 
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