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

Marginal note:Definitions

1 The following definitions apply in these Regulations.

Act

Act means the Excise Act, 2001. (Loi)

base amount

base amount means, in respect of a cannabis product and a listed specified province,

• (a) if the cannabis product is delivered or made available to a person that obtains it otherwise than by means of a purchase, the fair market value of the cannabis product; and

• (b) in any other case, the amount determined by the formula

  [(A − B) − C] × [100%/(100% + D)]

  where

  A

  is the total determined for A in paragraph (a) of the definition dutiable amount in section 2 of the Act in respect of the cannabis product,

  B

  is the total determined under section 1 of Schedule 7 to the Act in respect of the cannabis product,

  C

  is

  • (i) if the listed specified province is Ontario, the amount determined under section 1 of Schedule 1 in respect of the cannabis product,

  • (ii) if the listed specified province is New Brunswick, the amount determined under section 1 of Schedule 4 in respect of the cannabis product,

  • (iii) if the listed specified province is Prince Edward Island, the amount determined under section 1 of Schedule 6 in respect of the cannabis product,

  • (iv) if the listed specified province is Saskatchewan, the amount determined under section 1 of Schedule 7 in respect of the cannabis product,

  • (v) if the listed specified province is Alberta, the amount determined under section 1 of Schedule 8 in respect of the cannabis product,

  • (vi) if the listed specified province is Newfoundland and Labrador, the amount determined under section 1 of Schedule 9 in respect of the cannabis product, and

  • (vii) if the listed specified province is Nunavut, the amount determined under section 1 of Schedule 12 in respect of the cannabis product, and

  D

  is

  • (i) if the listed specified province is Ontario, the percentage set out in section 5 of Schedule 1,

  • (ii) if the listed specified province is New Brunswick, the percentage set out in section 5 of Schedule 4,

  • (iii) if the listed specified province is Prince Edward Island, the percentage set out in section 5 of Schedule 6,

  • (iv) if the listed specified province is Saskatchewan, the percentage set out in section 5 of Schedule 7,

  • (v) if the listed specified province is Alberta, the percentage set out in section 5 of Schedule 8,

  • (vi) if the listed specified province is Newfoundland and Labrador, the percentage set out in section 5 of Schedule 9, and

  • (vii) if the listed specified province is Nunavut, the percentage set out in section 5 of Schedule 12. (montant de base)

listed specified province

listed specified province means any of the following specified provinces:

• (a) Ontario;

• (b) New Brunswick;

• (c) Prince Edward Island;

• (d) Saskatchewan;

• (e) Alberta;

• (f) Newfoundland and Labrador; and

• (g) Nunavut. (province déterminée désignée)