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Excise Duties on Cannabis Regulations

Version of the schedule from 2019-06-25 to 2024-10-30:
 


SCHEDULE 11(Paragraphs 3(1)(k), 5(2)(k), 6(3)(k) and 7(3)(k))Additional Cannabis Duty in Respect of the Northwest Territories

  • 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%.

  • SOR/2019-264, s. 13

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