Excise Duty Rates
This page provides the rates of all excise duty imposed under the Excise Act, 2001 on spirits, wine, tobacco products and cannabis products and under the Excise Act on beer. It also provides the historical excise duty rates in effect for the 4 previous years, where applicable.
Table of contents
- Spirits
- Wine
- Beer
- Tobacco products
- Excise duty on stamped tobacco products (except raw leaf tobacco)
- Excise duty on raw leaf tobacco
- Additional duty on cigars
- Special duty on unstamped imported manufactured tobacco delivered to a duty free shop
- Special duty on traveller’s tobacco
- Special duty on unstamped tobacco products manufactured in Canada and exported
- Special duty on stamped tobacco products manufactured in Canada and exported
- Cannabis products
Spirits
Annual rates adjustment for spirits
The rates of excise duty on spirits are adjusted annually, except for the rate of special duty on spirits. These rates are indexed to the Consumer Price Index, and the next inflationary rate adjustment will be on April 1, 2019.
Excise duty on spirits
The following rates are set out in Schedule 4 to the Excise Act, 2001.
| Spirits containing | Effective April 1, 2019 | April 1, 2018 to March 31, 2019 | March 23, 2017 to March 31, 2018 | July 1, 2006 to March 22, 2017 |
|---|---|---|---|---|
| Not more than 7% of absolute ethyl alcohol by volume (rate per litre of spirits) | $0.313 | $0.306 | $0.301 | $0.295 |
| More than 7% of absolute ethyl alcohol by volume (rate per litre of absolute ethyl alcohol) | $12.375 | $12.109 | $11.93 | $11.696 |
Special duty on spirits
The following rate is set out in Schedule 5 to the Excise Act, 2001.
| Product | Effective July 1, 2003 |
|---|---|
| Spirits delivered to or imported by a licensed user | $0.12 per litre of absolute ethyl alcohol |
Wine
Annual rates adjustment for wine
The rates of excise duty on wine are adjusted annually. These rates are indexed to the Consumer Price Index and the next inflationary rate adjustment will be on April 1, 2019.
Excise duty on wine
The following rates are set out in Schedule 6 to the Excise Act, 2001.
| Wine containing | Effective April 1, 2019 (rate per litre) | April 1, 2018 to March 31, 2019 (rate per litre) |
March 23, 2017 to March 31, 2018 (rate per litre) |
July 1, 2006 to March 22, 2017 (rate per litre) |
|---|---|---|---|---|
| Not more than 1.2% of absolute ethyl alcohol by volume | $0.021 | $0.021 | $0.0209 | $0.0205Footnote 1 |
| More than 1.2%, but not more than 7%, of absolute ethyl alcohol by volume | $0.313 | $0.306 | $0.301 | $0.295 |
| More than 7% of absolute ethyl alcohol by volume | $0.653 | $0.639 | $0.63 | $0.62 |
Beer
Annual rates adjustment for beer
The rates of excise duty on beer are adjusted annually. These rates are indexed to the Consumer Price Index, and the next inflationary rate adjustment will be on April 1, 2019.
Regular rates of excise duty on beerFootnote 2 packaged in Canada
The regular rates of excise duty, as set out in Part II of the Schedule to the Excise Act, apply to the following:
- all beer packaged in Canada in excess of 75,000 hectolitres (hL) in a calendar year,
- all beer that contains not more than 0.5% absolute ethyl alcohol by volume (in other words, de‑alcoholized beer), and
- beer packaged in Canada that is
- imported beer and
- produced from imported wort.
| Beer containing | Effective April 1, 2019 (rate per hectolitre) |
April 1, 2018 to March 31, 2019 (rate per hectolitre) |
March 23, 2017 to March 31, 2018 (rate per hectolitre) |
July 1, 2006 to March 22, 2017 (rate per hectolitre) |
|---|---|---|---|---|
| Not more than 1.2% of absolute ethyl alcohol by volume | $2.742 | $2.683 | $2.643 | $2.591 |
| More than 1.2%, but not more than 2.5%, of absolute ethyl alcohol by volume | $16.52 | $16.16 | $15.92 | $15.61 |
| More than 2.5% of absolute ethyl alcohol by volume | $33.03 | $32.32 | $31.84 | $31.22 |
Reduced rates of excise duty on beer brewed by domestic brewers
The reduced rates of excise duty, as set out in Part II.1 of the Schedule to the Excise Act, apply to the first 75,000 hectolitres of beer brewed in Canada (production volume limit) each calendar year by a licensed brewer and any person related to or associated with that brewer.
| Annual production volume increments | Effective April 1, 2019 (rate per hectolitre) |
April 1, 2018 to March 31, 2019 (rate per hectolitre) |
March 23, 2017 to March 31, 2018 (rate per hectolitre) |
July 1, 2006 to March 22, 2017 (rate per hectolitre) |
|---|---|---|---|---|
| 0 to 2,000 hectolitres | $0.2742 | $0.2683 | $0.2643 | $0.2591 |
| 2,001 to 5,000 hectolitres | $0.5484 | $0.5366 | $0.5286 | $0.5182 |
| 5,001 to 15,000 hectolitres | $1.0968 | $1.0732 | $1.0572 | $1.0364 |
| 15,001 to 50,000 hectolitres | $1.9194 | $1.8781 | $1.8501 | $1.8137 |
| 50,001 to 75,000 hectolitres | $2.3307 | $2.2806 | $2.2466 | $2.2024 |
| Annual production volume increments | Effective April 1, 2019 (rate per hectolitre) |
April 1, 2018 to March 31, 2019 (rate per hectolitre) |
March 23, 2017 to March 31, 2018 (rate per hectolitre) |
July 1, 2006 to March 22, 2017 (rate per hectolitre) |
|---|---|---|---|---|
| 0 to 2,000 hectolitres | $1.652 | $1.616 | $1.592 | $1.561 |
| 2,001 to 5,000 hectolitres | $3.304 | $3.232 | $3.184 | $3.122 |
| 5,001 to 15,000 hectolitres | $6.608 | $6.464 | $6.368 | $6.244 |
| 15,001 to 50,000 hectolitres | $11.564 | $11.312 | $11.144 | $10.927 |
| 50,001 to 75,000 hectolitres | $14.042 | $13.736 | $13.532 | $13.269 |
| Annual production volume increments | Effective April 1, 2019 (rate per hectolitre) |
April 1, 2018 to March 31, 2019(rate per hectolitre) | March 23, 2017 to March 31, 2018(rate per hectolitre) | July 1, 2006 to March 22, 2017(rate per hectolitre) |
|---|---|---|---|---|
| 0 to 2,000 hectolitres | $3.303 | $3.232 | $3.184 | $3.122 |
| 2,001 to 5,000 hectolitres | $6.606 | $6.464 | $6.368 | $6.244 |
| 5,001 to 15,000 hectolitres | $13.212 | $12.928 | $12.736 | $12.488 |
| 15,001 to 50,000 hectolitres | $23.121 | $22.624 | $22.288 | $21.854 |
| 50,001 to 75,000 hectolitres | $28.076 | $27.472 | $27.064 | $26.537 |
Tobacco products
Rates adjustment on certain tobacco products
The rates of excise duty and special duty on certain tobacco products are adjusted annually. These rates are indexed to the Consumer Price Index, and the next inflationary rate adjustment will be on April 1, 2019. Please note that this automatic rate adjustment does not apply to the excise duty on raw leaf tobacco and the special duty on stamped tobacco products manufactured in Canada and exported.
Excise duty on stamped tobacco products (except raw leaf tobacco)
The following rates are set out in sections 1 to 4 of Schedule 1 to the Excise Act, 2001.
| Product | Effective April 1, 2019 | February 28, 2018 to March 31, 2019 | March 23, 2017 to February 27, 2018 | February 12, 2014 to March 22, 2017 |
|---|---|---|---|---|
| Cigarettes (rate per 5 cigarettes or fraction of 5 cigarettes contained in any package) | $0.60946 | $0.59634 | $0.53900 | $0.52575 |
| Tobacco sticks (rate per stick) | $0.12189 | $0.11927 | $0.10780 | $0.10515 |
| Manufactured tobacco other than cigarettes and tobacco sticks (rate per 50 grams or fraction of 50 grams contained in a package) | $7.61824 | $7.45425 | $6.73750 | $6.57188 |
| Cigars (rate per 1,000 cigars) | $26.52940 | $25.95832 | $23.46235 | $22.88559 |
Excise duty on raw leaf tobacco
The following rate is set out in section 5 of Schedule 1 to the Excise Act, 2001.
| Product | Effective July 1, 2003 |
|---|---|
| Raw leaf tobacco | $1.572 per kilogram |
Additional duty on cigars
The following rates are set out in Schedule 2 to the Excise Act, 2001.
| Rate | Period |
|---|---|
The greater of
|
Effective April 1, 2019 |
The greater of
|
February 28, 2018 to March 31, 2019 |
The greater of
|
March 23, 2017 to February 27, 2018 |
The greater of
|
February 12, 2014 to March 22, 2017 |
Special duty on unstamped imported manufactured tobacco delivered to a duty free shop
The following rates are set out in section 1 of Schedule 3 to the Excise Act, 2001.
| Product | Effective April 1, 2019 | February 28, 2018 to March 31, 2019 | March 23, 2017 to February 27, 2018 | February 12, 2014 to March 22, 2017 |
|---|---|---|---|---|
| Cigarettes (rate per cigarette) | $0.12189 | $0.11927 | $0.10780 | $0.10515 |
| Tobacco sticks (rate per stick) | $0.12189 | $0.11927 | $0.10780 | $0.10515 |
| Manufactured tobacco other than cigarettes and tobacco sticks (rate per 50 grams or fraction of 50 grams contained in a package) | $7.61824 | $7.45425 | $6.73750 | $6.57188 |
Special duty on traveller’s tobacco
The following rates are set out in section 2 of Schedule 3 to the Excise Act, 2001.
| Product | Effective April 1, 2019 | February 28, 2018 to March 31, 2019 | March 23, 2017 to February 27, 2018 | February 12, 2014 to March 22, 2017 |
|---|---|---|---|---|
| Cigarettes (rate per cigarette) | $0.12189 | $0.11927 | $0.10780 | $0.10515 |
| Tobacco sticks (rate per stick) | $0.12189 | $0.11927 | $0.10780 | $0.10515 |
| Manufactured tobacco other than cigarettes and tobacco sticks (rate per 50 grams or fraction of 50 grams contained in a package) | $7.61824 | $7.45425 | $6.73750 | $6.57188 |
Special duty on unstamped tobacco products manufactured in Canada and exported
The following rates are set out in section 3 of Schedule 3 to the Excise Act, 2001.
| Product | Effective April 1, 2019 | February 28, 2018 to March 31, 2019 | March 23, 2017 to February 27, 2018 | February 12, 2014 to March 22, 2017 |
|---|---|---|---|---|
| Cigarettes (rate per cigarette) | $0.12189 | $0.11927 | $0.10780 | $0.10515 |
| Tobacco sticks (rate per stick) | $0.12189 | $0.11927 | $0.10780 | $0.10515 |
| Tobacco products other than cigarettes and tobacco sticks (rate per kilogram) | $152.36480 | $149.09 | $134.75 | $131.4376 |
Special duty on stamped tobacco products manufactured in Canada and exported
The following rates are set out in section 4 of Schedule 3 to the Excise Act, 2001.
| Product | Rate | Effective date |
|---|---|---|
| Cigarettes | $0.095724 per cigarette | February 27, 2008 |
| Tobacco sticks | $0.095724 per stick | February 27, 2008 |
| Tobacco products other than cigarettes and tobacco sticks | $5.98275 per 50 grams or fraction of 50 grams contained in a package | March 22, 2013 |
Cannabis products
As proposed in Budget 2019, the excise duties for cannabis oil packaged on or after May 1, 2019 are imposed at a flat-rate on the quantity of total THC in the final product. The proposed rates of cannabis duty and additional cannabis duty (except for Manitoba) on cannabis oil are added in the following tables for each province and territory. The method of calculating the excise duties on packaged cannabis oil effective May 1, 2019 is outlined in Excise Duty Notice EDN60, Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Oil, Edible Cannabis, Cannabis Extracts and Cannabis Topicals.
For more information on how to calculate the cannabis duty and additional cannabis duty payable on cannabis products produced in Canada, see Excise Duty Notice EDN55, Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Products, and Excise Duty Notice EDN60, Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Oil, Edible Cannabis, Cannabis Extracts and Cannabis Topicals.
Alberta
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis plant product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Flowering material | $0.25 per gram | 2.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.075 per gram | 2.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0025 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
The rates of additional cannabis duty on cannabis products for Alberta are set out in Schedule 7 to the draft Excise Duties on Cannabis Regulations. More specifically, the flat-rate additional cannabis duty and adjustmentFootnote 3 rates are set out, respectively, in sections 1 and 5 and the ad valorem additional cannabis duty and adjustment rates are set out, respectively, in sections 2 and 6 of the Schedule.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty, plus the adjustment, is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty, plus the adjustment, is payable.
| Cannabis plant product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty | Adjustment to the additional cannabis duty |
|---|---|---|---|
| Flowering material | $0.75 per gram | 7.5% of the dutiable amount for the cannabis product | 16.8% of the base amount OR the dutiable amount* |
| Non-flowering material | $0.225 per gram | 7.5% of the dutiable amount for the cannabis product | 16.8% of the base amount OR the dutiable amount* |
| Viable seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product | 16.8% of the base amount OR the dutiable amount* |
| Vegetative cannabis plant | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product | 16.8% of the base amount OR the dutiable amount* |
| Cannabis oil | $0.0075 per mg of total THC (on or after May 1, 2019, as proposed) | N/A | 16.8% of the base amount |
* If the flat-rate additional cannabis duty is payable, the 16.8% adjustment rate is multiplied by the base amount for the cannabis product. If the ad valorem additional cannabis duty is payable, the 16.8% adjustment rate is multiplied by the dutiable amount for the cannabis product.
British Columbia
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis plant product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Flowering material | $0.25 per gram | 2.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.075 per gram | 2.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0025 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for British Columbia are set out, respectively, in sections 1 and 2 of Schedule 5 to the draft Excise Duties on Cannabis Regulations.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.
| Cannabis plant product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty |
|---|---|---|
| Flowering material | $0.75 per gram | 7.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.225 per gram | 7.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0075 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
Manitoba
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis plant product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Flowering material | $0.25 per gram | 2.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.075 per gram | 2.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0025 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
For Manitoba, there is no additional cannabis duty payable.
New Brunswick
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis plant product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Flowering material | $0.25 per gram | 2.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.075 per gram | 2.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0025 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for New Brunswick are set out, respectively, in sections 1 and 2 of Schedule 4 to the draft Excise Duties on Cannabis Regulations.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.
| Cannabis plant product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty |
|---|---|---|
| Flowering material | $0.75 per gram | 7.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.225 per gram | 7.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0075 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
Newfoundland and Labrador
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis plant product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Flowering material | $0.25 per gram | 2.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.075 per gram | 2.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0025 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Newfoundland and Labrador are set out, respectively, in sections 1 and 2 of Schedule 9 to the draft Excise Duties on Cannabis Regulations.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.
| Cannabis plant product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty |
|---|---|---|
| Flowering material | $0.75 per gram | 7.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.225 per gram | 7.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0075 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
Northwest Territories
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis plant product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Flowering material | $0.25 per gram | 2.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.075 per gram | 2.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0025 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for the Northwest Territories are set out, respectively, in sections 1 and 2 of Schedule 11 to the draft Excise Duties on Cannabis Regulations.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.
| Cannabis plant product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty |
|---|---|---|
| Flowering material | $0.75 per gram | 7.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.225 per gram | 7.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0075 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
Nova Scotia
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis plant product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Flowering material | $0.25 per gram | 2.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.075 per gram | 2.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0025 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Nova Scotia are set out, respectively, in sections 1 and 2 of Schedule 3 to the draft Excise Duties on Cannabis Regulations.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.
| Cannabis plant product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty |
|---|---|---|
| Flowering material | $0.75 per gram | 7.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.225 per gram | 7.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0075 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
Nunavut
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis plant product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Flowering material | $0.25 per gram | 2.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.075 per gram | 2.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0025 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
The rates of additional cannabis duty on cannabis products for Nunavut are set out in Schedule 12 to the draft Excise Duties on Cannabis Regulations. More specifically, the flat-rate additional cannabis duty and adjustment rates are set out, respectively, in sections 1 and 5 and the ad valorem additional cannabis duty and adjustment rates are set out, respectively, in sections 2 and 6 of the Schedule.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty, plus the adjustment, is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty, plus the adjustment, is payable.
| Cannabis plant product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty | Adjustment to the additional cannabis duty |
|---|---|---|---|
| Flowering material | $0.75 per gram | 7.5% of the dutiable amount for the cannabis product | 19.3% of the base amount OR the dutiable amount* |
| Non-flowering material | $0.225 per gram | 7.5% of the dutiable amount for the cannabis product | 19.3% of the base amount OR the dutiable amount* |
| Viable seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product | 19.3% of the base amount OR the dutiable amount* |
| Vegetative cannabis plant | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product | 19.3% of the base amount OR the dutiable amount* |
| Cannabis oil | $0.0075 per mg of total THC (on or after May 1, 2019, as proposed) | N/A | 19.3% of the base amount |
* If the flat-rate additional cannabis duty is payable, the 19.3% adjustment rate is multiplied by the base amount for the cannabis product. If the ad valorem additional cannabis duty is payable, the 19.3% adjustment rate is multiplied by the dutiable amount for the cannabis product.
Ontario
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis plant product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Flowering material | $0.25 per gram | 2.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.075 per gram | 2.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0025 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
The rates of additional cannabis duty on cannabis products for Ontario are set out in Schedule 1 to the draft Excise Duties on Cannabis Regulations. More specifically, the flat-rate additional cannabis duty and adjustment rates are set out, respectively, in sections 1 and 5 and the ad valorem additional cannabis duty and adjustment rates are set out, respectively, in sections 2 and 6 of the Schedule.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty, plus the adjustment, is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty, plus the adjustment, is payable.
| Cannabis plant product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty | Adjustment to the additional cannabis duty |
|---|---|---|---|
| Flowering material | $0.75 per gram | 7.5% of the dutiable amount for the cannabis product | 3.9% of the base amount OR the dutiable amount* |
| Non-flowering material | $0.225 per gram | 7.5% of the dutiable amount for the cannabis product | 3.9% of the base amount OR the dutiable amount* |
| Viable seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product | 3.9% of the base amount OR the dutiable amount* |
| Vegetative cannabis plant | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product | 3.9% of the base amount OR the dutiable amount* |
| Cannabis oil | $0.0075 per mg of total THC (on or after May 1, 2019, as proposed) | N/A | 3.9% of the base amount |
* If the flat-rate additional cannabis duty is payable, the 3.9% adjustment rate is multiplied by the base amount for the cannabis product. If the ad valorem additional cannabis duty is payable, the 3.9% adjustment rate is multiplied by the dutiable amount for the cannabis product.
Prince Edward Island
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis plant product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Flowering material | $0.25 per gram | 2.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.075 per gram | 2.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0025 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Prince Edward Island are set out, respectively, in sections 1 and 2 of Schedule 6 to the draft Excise Duties on Cannabis Regulations.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.
| Cannabis plant product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty |
|---|---|---|
| Flowering material | $0.75 per gram | 7.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.225 per gram | 7.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0075 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
Quebec
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis plant product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Flowering material | $0.25 per gram | 2.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.075 per gram | 2.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0025 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Quebec are set out, respectively, in sections 1 and 2 of Schedule 2 to the draft Excise Duties on Cannabis Regulations.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.
| Cannabis plant product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty |
|---|---|---|
| Flowering material | $0.75 per gram | 7.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.225 per gram | 7.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0075 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
Saskatchewan
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis plant product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Flowering material | $0.25 per gram | 2.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.075 per gram | 2.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0025 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
The rates of additional cannabis duty on cannabis products for Saskatchewan are set out in Schedule 8 to the draft Excise Duties on Cannabis Regulations. More specifically, the flat-rate additional cannabis duty and adjustment rates are set out, respectively, in sections 1 and 5 and the ad valorem additional cannabis duty and adjustment rates are set out, respectively, in sections 2 and 6 of the Schedule.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty, plus the adjustment, is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty, plus the adjustment, is payable.
| Cannabis plant product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty | Adjustment to the additional cannabis duty |
|---|---|---|---|
| Flowering material | $0.75 per gram | 7.5% of the dutiable amount for the cannabis product | 6.45% of the base amount OR the dutiable amount* |
| Non-flowering material | $0.225 per gram | 7.5% of the dutiable amount for the cannabis product | 6.45% of the base amount OR the dutiable amount* |
| Viable seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product | 6.45% of the base amount OR the dutiable amount* |
| Vegetative cannabis plant | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product | 6.45% of the base amount OR the dutiable amount* |
| Cannabis oil | $0.0075 per mg of total THC (on or after May 1, 2019, as proposed) | N/A | 6.45% of the base amount |
* If the flat-rate additional cannabis duty is payable, the 6.45% adjustment rate is multiplied by the base amount for the cannabis product. If the ad valorem additional cannabis duty is payable, the 6.45% adjustment rate is multiplied by the dutiable amount for the cannabis product.
Yukon
The rates of flat-rate cannabis duty and ad valorem cannabis duty on cannabis products are set out, respectively, in sections 1 and 2 of Schedule 7 to the Excise Act, 2001.
Only the greater of the flat-rate cannabis duty and the ad valorem cannabis duty is payable. If the flat-rate and ad valorem cannabis duty amounts are equal, then the flat-rate cannabis duty is payable.
| Cannabis plant product | Flat-rate cannabis duty | Ad valorem cannabis duty |
|---|---|---|
| Flowering material | $0.25 per gram | 2.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.075 per gram | 2.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.25 per viable seed | 2.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.25 per vegetative cannabis plant | 2.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0025 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Yukon are set out, respectively, in sections 1 and 2 of Schedule 10 to the draft Excise Duties on Cannabis Regulations.
Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.
| Cannabis plant product | Flat-rate additional cannabis duty | Ad valorem additional cannabis duty |
|---|---|---|
| Flowering material | $0.75 per gram | 7.5% of the dutiable amount for the cannabis product |
| Non-flowering material | $0.225 per gram | 7.5% of the dutiable amount for the cannabis product |
| Viable seed | $0.75 per viable seed | 7.5% of the dutiable amount for the cannabis product |
| Vegetative cannabis plant | $0.75 per vegetative cannabis plant | 7.5% of the dutiable amount for the cannabis product |
| Cannabis oil | $0.0075 per mg of total THC (on or after May 1, 2019, as proposed) | N/A |
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