Reporting requirements for cannabis and industrial hemp licences

Key investor is someone who exercises, or can exercise, direct or indirect control over the licence holder. As a licence holder, you must submit an annual description of your key investors.

If your equity securities (such as shares) or a class of equity securities:

• are not listed on a published market, you must submit a key investor report
• are listed on a published market, you must submit a key investor attestation

• Cannabis key investors
• Cannabis Regulations, section 241

• Key investor report form
• Key investor attestation

Submit in the "Reporting" section of the CTLS

• Cultivation
• Processing
• Sale for medical purposes

You must submit an annual report of promotional expenses and activities related to cannabis, including money spent on promotions of cannabis accessories or services related to cannabis.

• Reporting requirements for your cannabis licence
• Information related to promotions reporting
• Cannabis Act, section 43
• Cannabis Regulations, section 245

• Annual reporting form

Email to ctls-bi-sscdl-ie@hc-sc.gc.ca

• Cultivation
• Processing
• Analytical testing
• Sale for medical purposes
• Research
• Cannabis drug licence

You must submit a statement of cannabis revenue outlining cannabis revenue, such as sale and purchase of cannabis, for the previous fiscal year.

You must upload this information every year, even if your cannabis revenue was $0 or negative.

• Fee payments under the Cannabis Fees Order and payment for Administrative Monetary Penalties
• Cannabis Fees Order
• Cannabis Fees Order Guide, section 6.4
• Cost recovery for the regulation of cannabis

• Cultivation
• Processing
• Sale for medical purposes

If you're an institution-wide cannabis research licence holder, you must submit an annual report of your cannabis research activities.

The requirement to submit this report is outlined in the terms and conditions on your licence.

To get a copy of the Annual Report form template, email sp-licensing-cannabis-licences-sp@hc-sc.gc.ca.

Email the Annual Report form to sp-licensing-cannabis-licences-sp@hc-sc.gc.ca

Include "[your licence number] IRL Annual Report" in the subject line

• Research (institution-wide model only)

By April 1 of every year for organizations that held a valid licence on December 31 of the preceding year.

The reporting period for this report is from January 1 to December 31 of the preceding calendar year.

If you're a holder of a medical sales licence, you're eligible for an annual exemption from paying the annual regulatory fee.

This is required only if you intend to sell exclusively for medical purposes during a fiscal year (April 1 to March 31)

• Cannabis Fees Order Guide, section 6.3
• Cannabis Fees Order, subsection 10 (1)
  • Exact wording from paragraphs 10(1)(b) (Step 1) and 10(1)(c) (Step 3) in your email
• Cost recovery for the regulation of cannabis

Follow all these steps in the "Reporting" section of the CTLS or via email to cannabiscrf-rcf@hc-sc.gc.ca:

1. Submit a declaration of intent to sell exclusively for medical purposes
2. Submit a completed Statement of Cannabis Revenue
3. Submit a year-end attestation that all sales reported in the Statement of Cannabis Revenue for the past fiscal year were exclusively for medical purposes. This must be done even if you reported a cannabis revenue of $0 or negative

• Sale for medical purposes

To be completed every year.

For new licences (entry year):

• complete step 1 within 30 days of licensing
• complete steps 2 and 3 no later than April 30 of the fiscal year following the year in which you made a declaration

For subsequent years:

• complete step 1 between April 1 and 30 of the fiscal year in which you wish to receive the exemption
• complete steps 2 and 3 between April 1 and 30 of the fiscal year following the year in which you made a declaration

You must submit a monthly report tracking high-level movement of cannabis throughout the supply chain.

• Cannabis Tracking System: Monthly reporting guide
• Cannabis tracking system resources
• Cannabis Tracking System Order

• Cultivation
• Processing
• Sale for medical purposes

If you have a medical sales licence and new or renewed client registrations during the reporting period, you're required to submit monthly information on the health care practitioner who provided the medical document for the client.

• Cannabis Tracking System - Monthly reporting guide
• Cannabis tracking system resources
• Cannabis Regulations, section 297

• Sale for medical purposes

You must report, to the CRA:

• unpackaged inventory
• packaged inventory
• total sales and duties payable to the province and territory in which the transaction was conducted

You must submit this even when you have no business transactions or no duty to remit.

• Cannabis duty: Completing a cannabis duty return
• Excise Act, 2001 and its regulations

• B300 Cannabis duty and Information Return under Excise Act, 2001

Submit information through My Business Account or by mail.

• Cultivation
• Processing
• Research
• Cannabis drug licence

If you plan to sell a new cannabis product, you must notify Health Canada.

• Notice of new cannabis product guide: Requirements under section 244 of the Cannabis Regulations
• Cannabis Regulations, section 244

• Processing

You must report voluntary recalls of cannabis or cannabis products.

• Cannabis voluntary recall guide
• Cannabis Regulations, section 247

Submit:

1. an initial report prior to starting the recall
2. a risk evaluation
3. a final report

Email your information to compliance-cannabis-conformite@hc-sc.gc.ca.

• Cultivation
• Processing
• Sale for medical purposes
• Research

Initial report: Before starting the recall and notifying all those affected by the recall

Risk evaluation: within 72 hours of providing the initial report

Final report: within 30 days after the day on which the recall is completed

If you get any test results equal to or exceeding the laboratory's limits of quantification, you must report the results.

• Mandatory cannabis testing for pesticide active ingredients: Requirements
• Mandatory cannabis testing for pesticide active ingredients: List and limits
• The requirement to submit this report is outlined in the terms and conditions on your licence

• Cultivation
• Processing

If loss or theft of cannabis or cannabis products occurs, you must report the details.

• Cannabis Regulations, section 158
• Cannabis Regulations, section 246

Loss or theft report form for cannabis

Email to compliance-cannabis-conformite@hc-sc.gc.ca

• Cultivation
• Processing
• Analytical testing
• Sale for medical purposes
• Research
• Cannabis drug licence

If a consumer of your cannabis product experiences a serious adverse reaction, you must report the details.

• Cannabis adverse reaction reporting guide
• Cannabis Regulations, section 248.1

Fill out and mail one of the forms below:

• Mandatory adverse reaction reporting form for industry
• Reporting form for the Council for International Organizations of Medical Sciences

• Processing
• Sale for medical purposes

If you imported or exported cannabis for medical or scientific purposes, you are required to report it.

• Apply for a cannabis import or export permit: Cultivation, processing, or sale for medical purposes
• Cannabis Regulations, section 209
• Cannabis Regulations, section 218

• Cultivation
• Processing
• Analytical testing
• Sale for medical purposes
• Research
• Cannabis drug licence

Import: Within 15 days after release of shipment

Export: Within 15 days after the date of exportation of a shipment

You must report import or export details related to industrial hemp seed or grain.

• Industrial Hemp Regulations, sections 20 and 23

• Industrial hemp

Import: Within 20 days after release of shipment

Export: Within 20 days after the date of exportation of a shipment

If you're a licence holder cultivating hemp, you must report the:

• hemp variety
• number of hectares
• GPS coordinate of the site
• land ownership or consent within 30 days of cultivation.

You must report to Health Canada if you're authorized to cultivate industrial hemp but didn't.

If you're a plant breeder authorized to propagate and cultivate, you must report if you cultivated or not.

• Industrial Hemp Regulations, section 27

Upload your information in the "Reporting" section of the CTLS if you cultivated.

Email hemp-chanvre@hc-sc.gc.ca if you did not cultivate this current year.

• Industrial hemp

If you're authorized to cultivate industrial hemp for seed, you must report the test results for the purpose of determining the concentration of THC in the flowering heads and leaves.

• Industrial Hemp Regulations, subsection 29(2)

If you're cultivating for seed:

Upload your information in the "Reporting" section of the CTLS

If you're not cultivating for seed and have a licence to do so:

Email hemp-chanvre@hc-sc.gc.ca that you did not cultivate for seed this current year.

• Industrial hemp