Excise Duties on Cannabis Regulations
SCHEDULE 8(Section 1 and paragraphs 3(1)(h), 5(2)(h), 6(3)(h) and 7(3)(h))Additional Cannabis Duty in Respect of Alberta
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%.
5 Any cannabis product produced in Canada: the amount obtained by multiplying the base amount for the cannabis product and for Alberta by 16.8%.
6 Any cannabis product produced in Canada: the amount obtained by multiplying the dutiable amount for the cannabis product by 16.8%.
7 Any imported cannabis product: the amount obtained by multiplying the value of the cannabis product by 16.8%.
8 Any cannabis product taken for use or unaccounted for: the amount obtained by multiplying the fair market value of the cannabis product by 16.8%.
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