Cannabis Excise Duty Rates in Provinces and Territories

From: Department of Finance Canada

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*
Cannabis Plant Product	Federal Flat Rate	Federal Ad Valorem Rate	Additional Flat Rate + Sales Tax Adjustment^{Footnote 1}	Ad Valorem Additional Rate + Sales Tax Adjustment^{Footnote 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*
Cannabis Plant Product	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*
Cannabis Plant Product	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*
Cannabis Plant Product	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*
Cannabis Plant Product	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*
Cannabis Plant Product	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*
Cannabis Plant Product	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*
Cannabis Plant Product	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*
Cannabis Plant Product	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*
Cannabis Plant Product	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*
Cannabis Plant Product	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*
Cannabis Plant Product	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*
Cannabis Plant Product	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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2018-09-17