Cannabis for Medical Purposes Remission Order (SOR/2020-9)

Marginal note:Definitions

1 The following definitions apply in this Order.

cannabis revenue

cannabis revenue has the same meaning as in section 1 of the Cannabis Fees Order. (recettes tirées de la vente de cannabis)

client

client has the same meaning as in subsection 1(2) of the Cannabis Regulations. (client)

named responsible adult

named responsible adult has the same meaning as in subsection 264(1) of the Cannabis Regulations. (responsable nommé)

Marginal note:Remission

2 Remission is granted to a holder of a licence for sale for medical purposes and any other licence set out in column 1 of Schedule 2 to the Cannabis Fees Order of the fee paid or payable by the holder under subsection 7(1) or 8(2) of the Order if

• (a) all the cannabis sold during the applicable fiscal year under the licences for the same site is sold in Canada to a person that is a client or a named responsible adult or to which an exemption has been granted under section 140 of the Cannabis Act for a medical purpose and in relation to the cannabis or class of cannabis that is sold; and

• (b) the holder submits to the Minister

  • (i) in the case where the applicable fiscal year ends before this Order comes into force, not later than 30 days after this Order comes into force,

    • (A) a written request signed by the holder to remit the fee, and

    • (B) a statement of the cannabis revenue for the applicable fiscal year with respect to those licences, including the amount received from the sale of cannabis in Canada and the amount paid for the purchase of cannabis that were used to determine the cannabis revenue, accompanied by a written document confirming that all those sales were made to a person that was, at the time of the sale, a client or a named responsible adult or to which an exemption had been, at the time of the sale, granted under section 140 of the Cannabis Act for a medical purpose and in relation to the cannabis or class of cannabis that was sold; and

  • (ii) in any other case,

    • (A) not later than 30 days after this Order comes into force, a written request signed by the holder to remit the fee indicating that the holder intends to sell all cannabis during the applicable fiscal year only in Canada to a person that is a client or a named responsible adult or to which an exemption has been granted under section 140 of the Cannabis Act for a medical purpose and in relation to the cannabis or class of cannabis that is sold, and

    • (B) not later than April 30 following the applicable fiscal year, a statement of the cannabis revenue for the applicable fiscal year with respect to those licences, including the amount received from the sale of cannabis in Canada and the amount paid for the purchase of cannabis that were used to determine the cannabis revenue, accompanied by a written document confirming that all those sales were made to a person that was, at the time of the sale, a client or a named responsible adult or to which an exemption had been, at the time of the sale, granted under section 140 of the Cannabis Act for a medical purpose and in relation to the cannabis or class of cannabis that was sold.

Marginal note:Retention of documents and information

3 The holder of a licence that submits a request under section 2 must retain the following for not less than seven years after the day on which they are prepared and in a manner that will enable an audit to be made in a timely manner:

• (a) documents or information stating the amount received from the sale of cannabis, the amount paid for the purchase of cannabis and the name of the person from which cannabis was purchased; and

• (b) documents or information confirming that all sales of cannabis under the licence were made in Canada to a person that was, at the time of the sale, a client or a named responsible adult or to which an exemption had been, at the time of the sale, granted under section 140 of the Cannabis Act for a medical purpose and in relation to the cannabis or class of cannabis that was sold.

Marginal note:Coming into force

4 This Order comes into force on January 22, 2020.