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Excise Duties on Cannabis Regulations

Version of section 3 from 2019-03-26 to 2019-06-24:


Marginal note:Dutiable amount — prescribed percentage

  •  (1) For the purposes of subparagraph (i) of the description of C in paragraph (a) of the definition dutiable amount in section 2 of the Act, the prescribed percentage in respect of a specified province is

    • (a) in the case of Ontario, the total of

      • (i) the percentage set out in section 2 of Schedule 1, and

      • (ii) the percentage set out in section 5 of Schedule 1;

    • (b) in the case of Quebec, the percentage set out in section 2 of Schedule 2;

    • (c) in the case of Nova Scotia, the percentage set out in section 2 of Schedule 3;

    • (d) in the case of New Brunswick, the total of

      • (i) the percentage set out in section 2 of Schedule 4, and

      • (ii) the percentage set out in section 5 of Schedule 4;

    • (e) in the case of British Columbia, the percentage set out in section 2 of Schedule 5;

    • (f) in the case of Prince Edward Island, the total of

      • (i) the percentage set out in section 2 of Schedule 6, and

      • (ii) the percentage set out in section 5 of Schedule 6;

    • (g) in the case of Saskatchewan, the total of

      • (i) the percentage set out in section 2 of Schedule 7, and

      • (ii) the percentage set out in section 5 of Schedule 7;

    • (h) in the case of Alberta, the total of

      • (i) the percentage set out in section 2 of Schedule 8, and

      • (ii) the percentage set out in section 5 of Schedule 8;

    • (i) in the case of Newfoundland and Labrador, the total of

      • (i) the percentage set out in section 2 of Schedule 9, and

      • (ii) the percentage set out in section 5 of Schedule 9;

    • (j) in the case of Yukon, the percentage set out in section 2 of Schedule 10;

    • (k) in the case of the Northwest Territories, the percentage set out in section 2 of Schedule 11; and

    • (l) in the case of Nunavut, the total of

      • (i) the percentage set out in section 2 of Schedule 12, and

      • (ii) the percentage set out in section 5 of Schedule 12.

  • Marginal note:Dutiable amount — prescribed circumstances

    (2) For the purposes of paragraph (b) of the definition dutiable amount in section 2 of the Act, if a cannabis product is delivered or made available in a specified province to a person that obtains it otherwise than by means of a purchase and if an amount in respect of the cannabis product is to be determined under any of sections 2 and 6 of Schedules 1, 4, 6 to 9 and 12 and section 2 of Schedules 2, 3, 5, 10 and 11, the dutiable amount of the cannabis product is equal to the fair market value of the cannabis product.

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