Excise Duty Rates

From: Canada Revenue Agency

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, 2022.

Excise duty on spirits

The following rates are set out in Schedule 4 to the Excise Act, 2001.

Rates of excise duty on spirits
Spirits containing Effective April 1, 2021 April 1, 2020 to March 31, 2021 April 1, 2019 to March 31, 2020 April 1, 2018 to March 31, 2019 March 23, 2017 to March 31, 2018
Not more than 7% of absolute ethyl alcohol by volume (rate per litre of spirits) $0.322 $0.319 $0.313 $0.306 $0.301
More than 7% of absolute ethyl alcohol by volume (rate per litre of absolute ethyl alcohol) $12.736  $12.610 $12.375 $12.109 $11.93

Special duty on spirits

The following rate is set out in Schedule 5 to the Excise Act, 2001.

Rate of special duty on spirits
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, 2022.

Excise duty on wine

The following rates are set out in Schedule 6 to the Excise Act, 2001.

Rates of excise duty on wine
Wine containing Effective April 1, 2021 April 1, 2020 to March 31, 2021 April 1, 2019 to March 31, 2020
April 1, 2018 to March 31, 2019
March 23, 2017 to March 31, 2018
Not more than 1.2% of absolute ethyl alcohol by volume (rate per litre) $0.021  $0.021 $0.021 $0.021 $0.0209
More than 1.2%, but not more than 7%, of absolute ethyl alcohol by volume (rate per litre) $0.322 $0.319 $0.313 $0.306 $0.301
More than 7% of absolute ethyl alcohol by volume (rate per litre) $0.672  $0.665 $0.653 $0.639 $0.63

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, 2022.

Regular rates of excise duty on beerFootnote 1 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 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.
Regular rates of excise duty on beer packaged in Canada
Beer containing Effective April 1, 2021 April 1, 2020 to March 31, 2021  April 1, 2019 to March 31, 2020 April 1, 2018 to March 31, 2019
March 23, 2017 to March 31, 2018
Not more than 1.2% of absolute ethyl alcohol by volume (rate per hectolitre) $2.822 $2.794 $2.742 $2.683 $2.643
More than 1.2%, but not more than 2.5%, of absolute ethyl alcohol by volume (rate per hectolitre) $17.00 $16.83 $16.52 $16.16 $15.92
More than 2.5% of absolute ethyl alcohol by volume (rate per hectolitre) $34.00 $33.66 $33.03 $32.32 $31.84

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.

Reduced rates of excise duty on beer containing not more than 1.2% of absolute ethyl alcohol by volume
Annual production volume increments Effective April 1, 2021 April 1, 2020 to March 31, 2021  April 1, 2019 to March 31, 2020 April 1, 2018 to March 31, 2019
March 23, 2017 to March 31, 2018
 0 to 2,000 hectolitres (rate per hectolitre) $0.2822 $0.2794 $0.2742 $0.2683 $0.2643
2,001 to 5,000 hectolitres (rate per hectolitre) $0.5644 $0.5588 $0.5484 $0.5366 $0.5286
5,001 to 15,000 hectolitres (rate per hectolitre) $1.1288 $1.1176 $1.0968 $1.0732 $1.0572
15,001 to 50,000 hectolitres (rate per hectolitre) $1.9754 $1.9558 $1.9194 $1.8781 $1.8501
50,001 to 75,000 hectolitres (rate per hectolitre) $2.3987 $2.3749 $2.3307 $2.2806 $2.2466
Reduced rates of excise duty on beer containing more than 1.2%, but not more than 2.5%, of absolute ethyl alcohol by volume
Annual production volume increments Effective April 1, 2021 April 1, 2020 to March 31, 2021  April 1, 2019 to March 31, 2020 April 1, 2018 to March 31, 2019
March 23, 2017 to March 31, 2018
 0 to 2,000 hectolitres (rate per hectolitre) $1.700 $1.683 $1.652 $1.616 $1.592
2,001 to 5,000 hectolitres (rate per hectolitre) $3.400 $3.366 $3.304 $3.232 $3.184
5,001 to 15,000 hectolitres (rate per hectolitre) $6.800 $6.732 $6.608 $6.464 $6.368
15,001 to 50,000 hectolitres (rate per hectolitre) $11.900 $11.781 $11.564 $11.312 $11.144
50,001 to 75,000 hectolitres (rate per hectolitre) $14.450 $14.306 $14.042 $13.736 $13.532
Reduced rates of excise duty on beer containing more than 2.5% of absolute ethyl alcohol by volume
Annual production volume increments Effective April 1, 2021  April 1, 2020 to March 31, 2021  April 1, 2019 to March 31, 2020 April 1, 2018 to March 31, 2019 March 23, 2017 to March 31, 2018
 0 to 2,000 hectolitres (rate per hectolitre) $3.400 $3.366 $3.303 $3.232 $3.184
2,001 to 5,000 hectolitres (rate per hectolitre) $6.800 $6.732 $6.606 $6.464 $6.368
5,001 to 15,000 hectolitres (rate per hectolitre) $13.600 $13.464 $13.212 $12.928 $12.736
15,001 to 50,000 hectolitres (rate per hectolitre) $23.800 $23.562 $23.121 $22.624 $22.288
50,001 to 75,000 hectolitres (rate per hectolitre) $28.900 $28.611 $28.076 $27.472 $27.064

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, 2022. 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.

Rates of excise duty on stamped tobacco products (except raw leaf tobacco)
Product Effective
April 20,
2021 
April 1,
2021 to
April 19, 
2021
April 1,
2020 to
March 31,
2021
April 1,
2019 to
March 31,
2020
February 28,
2018 to
March 31,
2019
March 23,
2017 to
February 27,
 
2018
Cigarettes
(rate per 5 cigarettes or fraction of 5 cigarettes contained in any package)
$0.72725 $0.62725 $0.62104 $0.60946 $0.59634 $0.53900
Tobacco sticks (rate per stick) $0.14545 $0.12545 $0.12421 $0.12189 $0.11927 $0.10780
Manufactured tobacco other than cigarettes and tobacco sticks (rate per 50 grams or fraction of 50 grams contained in a package) $9.09062 $7.84062 $7.76299 $7.61824 $7.45425 $6.73750
Cigars (rate per 1,000 cigars) $31.65673 $27.30379 $27.03346 $26.52940 $25.95832 $23.46235

Excise duty on raw leaf tobacco

The following rate is set out in section 5 of Schedule 1 to the Excise Act, 2001.

Rate of excise duty on raw leaf tobacco
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 Act, 2001.

Rates of additional duty on cigars
Rate Period

The greater of

  • $0.11379 per cigar and
  • 88%, computed
    • on the sale price, in the case of cigars manufactured in Canada or
    • on the duty-paid value, in the case of imported cigars.
Effective April 20, 2021

The greater of

  • $0.09814 per cigar and
  • 88%, computed 
    • on the sale price, in the case of cigars manufactured in Canada or 
    • on the duty-paid value, in the case of imported cigars.

 

April 1, 2021 to April 19, 2021

The greater of

  • $0.09717 per cigar and
  • 88%, computed
    • on the sale price, in the case of cigars manufactured in Canada or
    • on the duty-paid value, in the case of imported cigars.
April 1, 2020 to March 31, 2021

The greater of

  • $0.09536 per cigar and
  • 88%, computed
    • on the sale price, in the case of cigars manufactured in Canada or
    • on the duty-paid value, in the case of imported cigars.
April 1, 2019 to March 31, 2020

The greater of

  • $0.09331 per cigar and
  • 88%, computed
    • on the sale price, in the case of cigars manufactured in Canada or
    • on the duty-paid value, in the case of imported cigars.
February 28, 2018 to March 31, 2019

The greater of

  • $0.08434 per cigar and
  • 84%, computed
    • on the sale price, in the case of cigars manufactured in Canada or
    • on the duty-paid value, in the case of imported cigars.
March 23, 2017 to February 27, 2018

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.

Rates of special duty on unstamped imported manufactured tobacco delivered to a duty free shop
Product Effective
April 20,
2021
April 1, 
2021 to
April 19,
2021
April 1,
2020 to
March 31,
2021
April 1,
2019 to
March 31,
2020
February 28,
2018 to
March 31,
2019
March 23,
2017 to
February 27,
2018
Cigarettes (rate per cigarette) $0.14545 $0.12545  $0.12421 $0.12189 $0.11927 $0.10780
Tobacco sticks (rate per stick) $0.14545 $0.12545  $0.12421 $0.12189 $0.11927 $0.10780
Manufactured tobacco other than cigarettes and tobacco sticks (rate per 50 grams or fraction of 50 grams contained in a package) $9.09062 $7.84062 $7.76299 $7.61824 $7.45425 $6.73750

Special duty on traveller’s tobacco

The following rates are set out in section 2 of Schedule 3 to the Excise Act, 2001.

Rates of special duty on traveller’s tobacco
Product Effective
April 20,
2021
April 1,
2021 to
April 19,
2021
April 1,
2020 to
March 31,
2021
April 1,
2019 to
March 31,
2020
February 28,
2018 to
March 31,
2019
March 23,
2017 to
February 27, 
2018
Cigarettes (rate per cigarette) $0.14545 $0.12545  $0.12421 $0.12189 $0.11927 $0.10780
Tobacco sticks (rate per stick) $0.14545 $0.12545  $0.12421 $0.12189 $0.11927 $0.10780
Manufactured tobacco other than cigarettes and tobacco sticks (rate per 50 grams or fraction of 50 grams contained in a package) $9.09062 $7.84062 $7.76299 $7.61824 $7.45425 $6.73750

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.

Rates of special duty on unstamped tobacco products manufactured in Canada and exported
Product Effective
April 20,
2021
April 1,
2021 to April 19,
2021
April 1,
2020 to
March 31,
2021
April 1,
2019 to
March 31,
2020
February 28,
2018 to
March 31,
2019
March 23,
 2017 to
February 27,
2018
Cigarettes (rate per cigarette) $0.14545 $0.12545  $0.12421 $0.12189 $0.11927 $0.10780
Tobacco sticks (rate per stick) $0.14545 $0.12545  $0.12421 $0.12189 $0.11927 $0.10780
Tobacco products other than cigarettes and tobacco sticks (rate per kilogram) $181.81240 $156.81240  $155.25973 $152.36480 $149.09 $134.75

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.

Rates of special duty on stamped tobacco products manufactured in Canada and exported
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

For 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.

Rates of cannabis duty on cannabis products produced in Canada — Alberta
Cannabis product Flat-rate cannabis duty Ad valorem cannabis duty
Dried/fresh cannabis – Flowering material $0.25 per gram of flowering material 2.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.075 per gram of non-flowering material 2.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Cannabis plants $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0025 per milligram of total THC N/A
Edible cannabis $0.0025 per milligram of total THC N/A
Cannabis topicals $0.0025 per milligram of total THC N/A

The rates of additional cannabis duty on cannabis products for Alberta are set out in Schedule 8 to the Excise Duties on Cannabis Regulations. More specifically, the flat-rate additional cannabis duty and adjustmentFootnote 2 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.

Rates of additional cannabis duty on cannabis products produced in Canada — Alberta
Cannabis product Flat-rate additional cannabis duty Ad valorem additional cannabis duty Adjustment to the additional cannabis duty
Dried/fresh cannabis – Flowering material $0.75 per gram of flowering material 7.5% of the dutiable amount for the cannabis product 16.8% of the base amount OR the dutiable amount*
Dried/fresh cannabis – Non-flowering material $0.225 per gram of non-flowering material 7.5% of the dutiable amount for the cannabis product 16.8% of the base amount OR the dutiable amount*
Cannabis plant 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*
Cannabis plants $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 extracts (including cannabis oil) $0.0075 per milligram of total THC N/A 16.8% of the base amount
Edible cannabis $0.0075 per milligram of total THC N/A 16.8% of the base amount
Cannabis topicals $0.0075 per milligram of total THC 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.

Rates of cannabis duty on cannabis products produced in Canada — British Columbia
Cannabis product Flat-rate cannabis duty Ad valorem cannabis duty
Dried/fresh cannabis – Flowering material $0.25 per gram of flowering material 2.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.075 per gram of non-flowering material 2.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Cannabis plants $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0025 per milligram of total THC N/A
Edible cannabis $0.0025 per milligram of total THC N/A
Cannabis topicals $0.0025 per milligram of total THC 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 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.

Rates of additional cannabis duty on cannabis products produced in Canada — British Columbia
Cannabis product Flat-rate additional cannabis duty Ad valorem additional cannabis duty
Dried/fresh cannabis – Flowering material $0.75 per gram of flowering material 7.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.225 per gram of non-flowering material 7.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product
Cannabis plants $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0075 per milligram of total THC N/A
Edible cannabis $0.0075 per milligram of total THC N/A
Cannabis topicals $0.0075 per milligram of total THC 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.

Rates of cannabis duty on cannabis products produced in Canada — Manitoba
Cannabis product Flat-rate cannabis duty Ad valorem cannabis duty
Dried/fresh cannabis – Flowering material $0.25 per gram of flowering material 2.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.075 per gram of non-flowering material 2.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Cannabis plants $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0025 per milligram of total THC N/A
Edible cannabis $0.0025 per milligram of total THC N/A
Cannabis topicals $0.0025 per milligram of total THC 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.

Rates of cannabis duty on cannabis products produced in Canada — New Brunswick
Cannabis product Flat-rate cannabis duty Ad valorem cannabis duty
Dried/fresh cannabis – Flowering material $0.25 per gram of flowering material 2.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.075 per gram of non-flowering material 2.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Cannabis plants $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0025 per milligram of total THC N/A
Edible cannabis $0.0025 per milligram of total THC N/A
Cannabis topicals $0.0025 per milligram of total THC 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 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.

Rates of additional cannabis duty on cannabis products produced in Canada — New Brunswick
Cannabis product Flat-rate additional cannabis duty Ad valorem additional cannabis duty
Dried/fresh cannabis – Flowering material $0.75 per gram of flowering material 7.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.225 per gram of non-flowering material 7.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product
Cannabis plants $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0075 per milligram of total THC N/A
Edible cannabis $0.0075 per milligram of total THC N/A
Cannabis topicals $0.0075 per milligram of total THC 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.

Rates of cannabis duty on cannabis products produced in Canada — Newfoundland and Labrador
Cannabis product Flat-rate cannabis duty Ad valorem cannabis duty
Dried/fresh cannabis – Flowering material $0.25 per gram of flowering material 2.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.075 per gram of non-flowering material 2.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Cannabis plants $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0025 per milligram of total THC N/A
Edible cannabis $0.0025 per milligram of total THC N/A
Cannabis topicals $0.0025 per milligram of total THC 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 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.

Rates of additional cannabis duty on cannabis products produced in Canada — Newfoundland and Labrador
Cannabis product Flat-rate additional cannabis duty Ad valorem additional cannabis duty
Dried/fresh cannabis – Flowering material $0.75 per gram of flowering material 7.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.225 per gram of non-flowering material 7.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product
Cannabis plants $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0075 per milligram of total THC N/A
Edible cannabis $0.0075 per milligram of total THC N/A
Cannabis topicals $0.0075 per milligram of total THC 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.

Rates of cannabis duty on cannabis products produced in Canada — Northwest Territories
Cannabis product Flat-rate cannabis duty Ad valorem cannabis duty
Dried/fresh cannabis – Flowering material $0.25 per gram of flowering material 2.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.075 per gram of non-flowering material 2.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Cannabis plants $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0025 per milligram of total THC N/A
Edible cannabis $0.0025 per milligram of total THC N/A
Cannabis topicals $0.0025 per milligram of total THC 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 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.

Rates of additional cannabis duty on cannabis products produced in Canada — Northwest Territories
Cannabis product Flat-rate additional cannabis duty Ad valorem additional cannabis duty
Dried/fresh cannabis – Flowering material $0.75 per gram of flowering material 7.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.225 per gram of non-flowering material 7.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product
Cannabis plants $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0075 per milligram of total THC N/A
Edible cannabis $0.0075 per milligram of total THC N/A
Cannabis topicals $0.0075 per milligram of total THC 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.

Rates of cannabis duty on cannabis products produced in Canada — Nova Scotia
Cannabis product Flat-rate cannabis duty Ad valorem cannabis duty
Dried/fresh cannabis – Flowering material $0.25 per gram of flowering material 2.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.075 per gram of non-flowering material 2.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Cannabis plants $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0025 per milligram of total THC N/A
Edible cannabis $0.0025 per milligram of total THC N/A
Cannabis topicals $0.0025 per milligram of total THC 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 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.

Rates of additional cannabis duty on cannabis products produced in Canada — Nova Scotia
Cannabis product Flat-rate additional cannabis duty Ad valorem additional cannabis duty
Dried/fresh cannabis – Flowering material $0.75 per gram of flowering material 7.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.225 per gram of non-flowering material 7.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product
Cannabis plants $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0075 per milligram of total THC N/A
Edible cannabis $0.0075 per milligram of total THC N/A
Cannabis topicals $0.0075 per milligram of total THC 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.

Rates of cannabis duty on cannabis products produced in Canada — Nunavut
Cannabis product Flat-rate cannabis duty Ad valorem cannabis duty
Dried/fresh cannabis – Flowering material $0.25 per gram of flowering material 2.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.075 per gram of non-flowering material 2.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Cannabis plants $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0025 per milligram of total THC N/A
Edible cannabis $0.0025 per milligram of total THC N/A
Cannabis topicals $0.0025 per milligram of total THC N/A

The rates of additional cannabis duty on cannabis products for Nunavut are set out in Schedule 12 to the 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.

Rates of additional cannabis duty on cannabis products produced in Canada — Nunavut
Cannabis product Flat-rate additional cannabis duty Ad valorem additional cannabis duty Adjustment to the additional cannabis duty
Dried/fresh cannabis – Flowering material $0.75 per gram of flowering material 7.5% of the dutiable amount for the cannabis product 19.3% of the base amount OR the dutiable amount*
Dried/fresh cannabis – Non-flowering material $0.225 per gram of non-flowering material 7.5% of the dutiable amount for the cannabis product 19.3% of the base amount OR the dutiable amount*
Cannabis plant 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*
Cannabis plants $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 extracts (including cannabis oil) $0.0075 per milligram of total THC   N/A 19.3% of the base amount
Edible cannabis $0.0075 per milligram of total THC  N/A 19.3% of the base amount
Cannabis topicals $0.0075 per milligram of total THC  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.

Rates of cannabis duty on cannabis products produced in Canada — Ontario
Cannabis product Flat-rate cannabis duty Ad valorem cannabis duty
Dried/fresh cannabis – Flowering material $0.25 per gram of flowering material 2.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.075 per gram of non-flowering material 2.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Cannabis plants $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0025 per milligram of total THC N/A
Edible cannabis $0.0025 per milligram of total THC N/A
Cannabis topicals $0.0025 per milligram of total THC N/A

The rates of additional cannabis duty on cannabis products for Ontario are set out in Schedule 1 to the 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.

Rates of additional cannabis duty on cannabis products produced in Canada — Ontario
Cannabis product Flat-rate additional cannabis duty Ad valorem additional cannabis duty Adjustment to the additional cannabis duty
Dried/fresh cannabis – Flowering material $0.75 per gram of flowering material 7.5% of the dutiable amount for the cannabis product 3.9% of the base amount OR the dutiable amount*
Dried/fresh cannabis – Non-flowering material $0.225 per gram of non-flowering material 7.5% of the dutiable amount for the cannabis product 3.9% of the base amount OR the dutiable amount*
Cannabis plant 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*
Cannabis plants $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 extracts (including cannabis oil) $0.0075 per milligram of total THC N/A 3.9% of the base amount
Edible cannabis $0.0075 per milligram of total THC N/A 3.9% of the base amount
Cannabis topicals $0.0075 per milligram of total THC 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.

Rates of cannabis duty on cannabis products produced in Canada — Prince Edward Island
Cannabis product Flat-rate cannabis duty Ad valorem cannabis duty
Dried/fresh cannabis – Flowering material $0.25 per gram of flowering material 2.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.075 per gram of non-flowering material 2.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Cannabis plants $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0025 per milligram of total THC N/A
Edible cannabis $0.0025 per milligram of total THC N/A
Cannabis topicals $0.0025 per milligram of total THC 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 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.

Rates of additional cannabis duty on cannabis products produced in Canada — Prince Edward Island
Cannabis product Flat-rate additional cannabis duty Ad valorem additional cannabis duty
Dried/fresh cannabis – Flowering material $0.75 per gram of flowering material 7.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.225 per gram of non-flowering material 7.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product
Cannabis plants $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0075 per milligram of total THC N/A
Edible cannabis $0.0075 per milligram of total THC N/A
Cannabis topicals $0.0075 per milligram of total THC 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.

Rates of cannabis duty on cannabis products produced in Canada — Quebec
Cannabis product Flat-rate cannabis duty Ad valorem cannabis duty
Dried/fresh cannabis – Flowering material $0.25 per gram of flowering material 2.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.075 per gram of non-flowering material 2.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Cannabis plants $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0025 per milligram of total THC N/A
Edible cannabis $0.0025 per milligram of total THC N/A
Cannabis topicals $0.0025 per milligram of total THC 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 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.

Rates of additional cannabis duty on cannabis products produced in Canada — Quebec
Cannabis product Flat-rate additional cannabis duty Ad valorem additional cannabis duty
Dried/fresh cannabis – Flowering material $0.75 per gram of flowering material 7.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.225 per gram of non-flowering material 7.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product
Cannabis plants $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0075 per milligram of total THC N/A
Edible cannabis $0.0075 per milligram of total THC N/A
Cannabis topicals $0.0075 per milligram of total THC 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.

Rates of cannabis duty on cannabis products produced in Canada — Saskatchewan
Cannabis product Flat-rate cannabis duty Ad valorem cannabis duty
Dried/fresh cannabis – Flowering material $0.25 per gram of flowering material 2.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.075 per gram of non-flowering material 2.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Cannabis plants $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0025 per milligram of total THC N/A
Edible cannabis $0.0025 per milligram of total THC N/A
Cannabis topicals $0.0025 per milligram of total THC N/A

The rates of additional cannabis duty on cannabis products for Saskatchewan are set out in Schedule 8 to the 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.

Rates of additional cannabis duty on cannabis products produced in Canada — Saskatchewan
Cannabis product Flat-rate additional cannabis duty Ad valorem additional cannabis duty Adjustment to the additional cannabis duty
Dried/fresh cannabis – Flowering material $0.75 per gram of flowering material 7.5% of the dutiable amount for the cannabis product 6.45% of the base amount OR the dutiable amount*
Dried/fresh cannabis – Non-flowering material $0.225 per gram of non-flowering material 7.5% of the dutiable amount for the cannabis product 6.45% of the base amount OR the dutiable amount*
Cannabis plant 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*
Cannabis plants $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 extracts (including cannabis oil) $0.0075 per milligram of total THC N/A 6.45% of the base amount
Edible cannabis $0.0075 per milligram of total THC N/A 6.45% of the base amount
Cannabis topicals $0.0075 per milligram of total THC 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.

Rates of cannabis duty on cannabis products produced in Canada — Yukon
Cannabis product Flat-rate cannabis duty Ad valorem cannabis duty
Dried/fresh cannabis – Flowering material $0.25 per gram of flowering material 2.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.075 per gram of non-flowering material 2.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Cannabis plants $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0025 per milligram of total THC N/A
Edible cannabis $0.0025 per milligram of total THC N/A
Cannabis topicals $0.0025 per milligram of total THC 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 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.

Rates of additional cannabis duty on cannabis products produced in Canada — Yukon
Cannabis product Flat-rate additional cannabis duty Ad valorem additional cannabis duty
Dried/fresh cannabis – Flowering material $0.75 per gram of flowering material 7.5% of the dutiable amount for the cannabis product
Dried/fresh cannabis – Non-flowering material $0.225 per gram of non-flowering material 7.5% of the dutiable amount for the cannabis product
Cannabis plant seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product
Cannabis plants $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product
Cannabis extracts (including cannabis oil) $0.0075 per milligram of total THC N/A
Edible cannabis $0.0075 per milligram of total THC N/A
Cannabis topicals $0.0075 per milligram of total THC N/A
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