Cannabis Excise Duty Rates in Provinces and Territories

Backgrounder

Alberta – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Alberta
Higher of the Two Rates Apply
Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate + Sales Tax AdjustmentFootnote 1 Ad Valorem Additional Rate + Sales Tax AdjustmentFootnote 1
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram + 16.8% of base amount 7.5 per cent + 16.8 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser (total applicable rate of 24.3 per cent).
Trim $0.075 / gram $0.225 / gram +
16.8% of base amount
Seed $0.25 / seed $0.75 / seed + 16.8% of base amount
Seedling $0.25 / seedling $0.75 / seedling + 16.8% of base amount
British Columbia – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of British Columbia
Higher of the Two Rates Apply
Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram 7.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser.
Trim $0.075 / gram $0.225 / gram
Seed $0.25 / seed $0.75 / seed
Seedling $0.25 / seedling $0.75 / seedling
Manitoba – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Manitoba
Higher of the Two Rates Apply
Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. N/A N/A
Trim $0.075 / gram N/A  
Seed $0.25 / seed N/A  
Seedling $0.25 / seedling N/A  
New Brunswick – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Manitoba
Higher of the Two Rates Apply
Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram 7.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser.
Trim $0.075 / gram $0.225 / gram
Seed $0.25 / seed $0.75 / seed
Seedling $0.25 / seedling $0.75 / seedling
Newfoundland and Labrador – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Manitoba
Higher of the Two Rates Apply
Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram 7.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser.
Trim $0.075 / gram $0.225 / gram
Seed $0.25 / seed $0.75 / seed
Seedling $0.25 / seedling $0.75 / seedling
Northwest Territories – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Manitoba
Higher of the Two Rates Apply
Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram 7.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser.
Trim $0.075 / gram $0.225 / gram
Seed $0.25 / seed $0.75 / seed
Seedling $0.25 / seedling $0.75 / seedling
Nova Scotia – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Manitoba
Higher of the Two Rates Apply
Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram 7.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser.
Trim $0.075 / gram $0.225 / gram
Seed $0.25 / seed $0.75 / seed
Seedling $0.25 / seedling $0.75 / seedling
Nunavut – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Manitoba
Higher of the Two Rates Apply
Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram + 19.3% of base amount 7.5 per cent + 19.3 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser (total applicable rate of 26.8 per cent).
Trim $0.075 / gram $0.225 / gram +
19.3% of base amount
Seed $0.25 / seed $0.75 / seed + 19.3% of base amount
Seedling $0.25 / seedling $0.75 / seedling + 19.3% of base amount
Ontario – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Manitoba
Higher of the Two Rates Apply
Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram + 3.9% of base amount 7.5 per cent + 3.9 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser (total applicable rate of 11.4 per cent).
Trim $0.075 / gram $0.225 / gram +
3.9% of base amount
Seed $0.25 / seed $0.75 / seed + 3.9% of base  amount
Seedling $0.25 / seedling $0.75 / seedling + 3.9% of base amount
Prince Edward Island – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Manitoba
Higher of the Two Rates Apply
Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram 7.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser.
Trim $0.075 / gram $0.225 / gram
Seed $0.25 / seed $0.75 / seed
Seedling $0.25 / seedling $0.75 / seedling
Quebec – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Manitoba
Higher of the Two Rates Apply
Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram 7.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser.
Trim $0.075 / gram $0.225 / gram
Seed $0.25 / seed $0.75 / seed
Seedling $0.25 / seedling $0.75 / seedling
Saskatchewan – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Manitoba
Higher of the Two Rates Apply
Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram + 6.45% of base amount 7.5 per cent + 6.45 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser (total applicable rate of 13.95 per cent).
Trim $0.075 / gram $0.225 / gram +
6.45% of base amount
Seed $0.25 / seed $0.75 / seed + 6.45% of base amount
Seedling $0.25 / seedling $0.75 / seedling + 6.45% of base amount
Yukon – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Manitoba
Higher of the Two Rates Apply
Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram 7.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser.
Trim $0.075 / gram $0.225 / gram
Seed $0.25 / seed $0.75 / seed
Seedling $0.25 / seedling $0.75 / seedling

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