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

Regulations are current to 2024-10-30 and last amended on 2022-12-15. Previous Versions

SCHEDULE 1(Section 1 and paragraphs 3(1)(a), 5(2)(a), 6(3)(a) and 7(3)(a))Additional Cannabis Duty in Respect of Ontario

  • 1 Any cannabis product produced in Canada or imported: the amount equal to

    • (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, the total of

      • (i) $0.75 per gram of flowering material included in the cannabis product or used in the production of the cannabis product,

      • (ii) $0.225 per gram of non-flowering material included in the cannabis product or used in the production of the cannabis product,

      • (iii) $0.75 per viable seed included in the cannabis product or used in the production of the cannabis product, and

      • (iv) $0.75 per vegetative cannabis plant included in the cannabis product or used in the production of the cannabis product; and

    • (b) in any other case, $0.0075 per milligram of the total THC of the cannabis product.

  • 2 Any cannabis product produced in Canada: the amount obtained by multiplying the dutiable amount for the cannabis product by

    • (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and

    • (b) in any other case, 0%.

  • 3 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by

    • (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and

    • (b) in any other case, 0%.

  • 4 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by

    • (a) in the case of dried cannabis, fresh cannabis, cannabis plants and cannabis plant seeds, 7.5%; and

    • (b) in any other case, 0%.

  • 5 Any cannabis product produced in Canada: the amount obtained by multiplying the base amount for the cannabis product and for Ontario by 3.9%.

  • 6 Any cannabis product produced in Canada: the amount obtained by multiplying the dutiable amount for the cannabis product by 3.9%.

  • 7 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by 3.9%.

  • 8 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by 3.9%.

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