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Excise Duties on Cannabis Regulations

Version of the schedule from 2019-03-26 to 2019-06-24:


SCHEDULE 3(Paragraphs 3(1)(c), 5(2)(c), 6(3)(c) and 7(3)(c))Additional Cannabis Duty in Respect of Nova Scotia

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

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

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

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

    • (d) $0.75 per vegetative cannabis plant included in the cannabis product or used in the production of the cannabis product.

  • 2 Any cannabis product produced in Canada: the amount obtained by multiplying the dutiable amount for the cannabis product by 7.5%.

  • 3 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by 7.5%.

  • 4 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by 7.5%.

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