Excise Duties on Cannabis Regulations (SOR/2019-78)
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Regulations are current to 2024-11-26 and last amended on 2022-12-15. Previous Versions
SCHEDULE 2(Paragraphs 3(1)(b), 5(2)(b), 6(3)(b) and 7(3)(b))Additional Cannabis Duty in Respect of Quebec
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%.
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