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 four 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 rate adjustments for spirits
The rates of excise duty on spirits are adjusted annually on April 1 based on changes to the Consumer Price Index. This annual rate adjustment does not apply to the special duty on spirits.
Excise duty on spirits
The following rates were determined in accordance with Schedule 4 to the Excise Act, 2001.
| Product | Rate effective April 1, 2022 |
Rate effective April 1, 2021 to March 31, 2022 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 | Rate effective April 1, 2018 to March 31, 2019 |
|---|---|---|---|---|---|
| Spirits containing not more than 7% absolute ethyl alcohol by volume1 | $0.330 | $0.322 | $0.319 | $0.313 | $0.306 |
| Spirits containing more than 7% absolute ethyl alcohol by volume2 | $13.042 | $12.736 | $12.610 | $12.375 | $12.109 |
| 1 Rates are per litre of spirits 2 Rates are per litre of absolute ethyl alcohol |
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Special duty on spirits
The rate of special duty on spirits delivered to or imported by a licensed user is $0.12 per litre of absolute ethyl alcohol. This rate is set out in Schedule 5 to the Excise Act, 2001 and has been in effect since July 1, 2003.
Wine
Annual rate adjustments for wine
The rates of excise duty on wine are adjusted annually on April 1 based on changes to the Consumer Price Index.
Excise duty on wine
The following rates were determined in accordance with Schedule 6 to the Excise Act, 2001.
| Product | Rate effective April 1, 2022 |
Rate effective April 1, 2021 to March 31, 2022 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 | Rate effective April 1, 2018 to March 31, 2019 |
|---|---|---|---|---|---|
| Wine containing not more than 1.2% absolute ethyl alcohol by volume | $0.022 | $0.021 | $0.021 | $0.021 | $0.021 |
| Wine containing more than 1.2% but not more than 7% absolute ethyl alcohol by volume | $0.330 | $0.322 | $0.319 | $0.313 | $0.306 |
| Wine containing more than 7% absolute ethyl alcohol by volume | $0.688 | $0.672 | $0.665 | $0.653 | $0.639 |
| * All rates are per litre of wine | |||||
Beer
Annual rate adjustments for beer
The rates of excise duty on beer are adjusted annually on April 1 based on changes to the Consumer Price Index.
Beer includes malt liquor.
Regular rates of excise duty on beer packaged in Canada
The regular rates of excise duty were determined in accordance with Part II of the Schedule to the Excise Act. They apply to the following:
- beer packaged in Canada in excess of 75,000 hectolitres in a calendar year
- beer that contains not more than 0.5% absolute ethyl alcohol by volume (in other words, de‑alcoholized beer)
- beer packaged in Canada that is either:
- imported beer
- produced from imported wort
| Product | Rate effective April 1, 2022 |
Rate effective April 1, 2021 to March 31, 2022 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 | Rate effective April 1, 2018 to March 31, 2019 |
|---|---|---|---|---|---|
| Beer containing not more than 1.2% absolute ethyl alcohol by volume | $2.890 | $2.822 | $2.794 | $2.742 | $2.683 |
| Beer containing more than 1.2% but not more than 2.5% absolute ethyl alcohol by volume | $17.41 | $17.00 | $16.83 | $16.52 | $16.16 |
| Beer containing more than 2.5% absolute ethyl alcohol by volume | $34.82 | $34.00 | $33.66 | $33.03 | $32.32 |
* All rates are per hectolitre of beer |
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Reduced rates of excise duty on beer brewed by domestic brewers
The reduced rates of excise duty were determined in accordance with Part II.1 of the Schedule to the Excise Act. They 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 | Rate effective April 1, 2022 |
Rate effective April 1, 2021 to March 31, 2022 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 | Rate effective April 1, 2018 to March 31, 2019 |
|---|---|---|---|---|---|
| 0 to 2,000 hectolitres | $0.2890 | $0.2822 | $0.2794 | $0.2742 | $0.2683 |
| 2,001 to 5,000 hectolitres | $0.5780 | $0.5644 | $0.5588 | $0.5484 | $0.5366 |
| 5,001 to 15,000 hectolitres | $1.1560 | $1.1288 | $1.1176 | $1.0968 | $1.0732 |
| 15,001 to 50,000 hectolitres | $2.0230 | $1.9754 | $1.9558 | $1.9194 | $1.8781 |
| 50,001 to 75,000 hectolitres | $2.4565 | $2.3987 | $2.3749 | $2.3307 | $2.2806 |
* All rates are per hectolitre of beer |
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| Annual production volume increments | Rate effective April 1, 2022 |
Rate effective April 1, 2021 to March 31, 2022 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 | Rate effective April 1, 2018 to March 31, 2019 |
|---|---|---|---|---|---|
| 0 to 2,000 hectolitres | $1.741 | $1.700 | $1.683 | $1.652 | $1.616 |
| 2,001 to 5,000 hectolitres | $3.482 | $3.400 | $3.366 | $3.304 | $3.232 |
| 5,001 to 15,000 hectolitres | $6.964 | $6.800 | $6.732 | $6.608 | $6.464 |
| 15,001 to 50,000 hectolitres | $12.187 | $11.900 | $11.781 | $11.564 | $11.312 |
| 50,001 to 75,000 hectolitres | $14.799 | $14.450 | $14.306 | $14.042 | $13.736 |
* All rates are per hectolitre of beer |
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| Annual production volume increments | Rate effective April 1, 2022 |
Rate effective April 1, 2021 to March 31, 2022 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 | Rate effective April 1, 2018 to March 31, 2019 |
|---|---|---|---|---|---|
| 0 to 2,000 hectolitres | $3.482 | $3.400 | $3.366 | $3.303 | $3.232 |
| 2,001 to 5,000 hectolitres | $6.964 | $6.800 | $6.732 | $6.606 | $6.464 |
| 5,001 to 15,000 hectolitres | $13.928 | $13.600 | $13.464 | $13.212 | $12.928 |
| 15,001 to 50,000 hectolitres | $24.374 | $23.800 | $23.562 | $23.121 | $22.624 |
| 50,001 to 75,000 hectolitres | $29.597 | $28.900 | $28.611 | $28.076 | $27.472 |
* All rates are per hectolitre of beer |
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Tobacco products
Annual rate adjustments for certain tobacco products
The rates of excise duty and special duty on certain tobacco products are adjusted annually on April 1 based on changes to the Consumer Price Index. This annual 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 were determined in accordance with sections 1 to 4 of Schedule 1 to the Excise Act, 2001.
| Product | Rate effective April 1, 2022 |
Rate effective April 20, 2021 to March 31, 2022 | Rate effective April 1, 2021 to April 19, 2021 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 | Rate effective February 28, 2018 to March 31, 2019 |
|---|---|---|---|---|---|---|
| Cigarettes1 | $0.74470 | $0.72725 | $0.62725 | $0.62104 | $0.60946 | $0.59634 |
| Tobacco sticks2 | $0.14894 | $0.14545 | $0.12545 | $0.12421 | $0.12189 | $0.11927 |
| Manufactured tobacco other than cigarettes and tobacco sticks3 | $9.30879 | $9.09062 | $7.84062 | $7.76299 | $7.61824 | $7.45425 |
| Cigars4 | $32.41649 | $31.65673 | $27.30379 | $27.03346 | $26.52940 | $25.95832 |
| 1 Rates are per 5 cigarettes or fraction of 5 cigarettes contained in any package 2 Rates are per tobacco stick 3 Rates are per 50 grams or fraction of 50 grams contained in a package 4 Rates are per 1,000 cigars |
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Excise duty on raw leaf tobacco
The rate of excise duty on raw leaf tobacco is $1.572 per kilogram. This rate is set out in section 5 of Schedule 1 to the Excise Act, 2001 and has been in effect since July 1, 2003.
Additional duty on cigars
The following rates were determined in accordance with Schedule 2 to the Excise Act, 2001.
| Rate per cigar | Period |
|---|---|
The greater of:
|
Effective April 1, 2022 |
The greater of:
|
April 20, 2021 to March 31, 2022 |
The greater of:
|
April 1, 2021 to April 19, 2021 |
The greater of:
|
April 1, 2020 to March 31, 2021 |
The greater of:
|
April 1, 2019 to March 31, 2020 |
The greater of:
|
February 28, 2018 to March 31, 2019 |
Special duty on unstamped imported manufactured tobacco delivered to a duty free shop
The following rates were determined in accordance with section 1 of Schedule 3 to the Excise Act, 2001.
| Product | Rate effective April 1, 2022 |
Rate effective April 20, 2021 to March 31, 2022 | Rate effective April 1, 2021 to April 19, 2021 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 | Rate effective February 28, 2018 to March 31, 2019 |
|---|---|---|---|---|---|---|
| Cigarettes1 | $0.14894 | $0.14545 | $0.12545 | $0.12421 | $0.12189 | $0.11927 |
| Tobacco sticks2 | $0.14894 | $0.14545 | $0.12545 | $0.12421 | $0.12189 | $0.11927 |
| Manufactured tobacco other than cigarettes and tobacco sticks3 | $9.30879 | $9.09062 | $7.84062 | $7.76299 | $7.61824 | $7.45425 |
| 1 Rates are per cigarette 2 Rates are per tobacco stick 3 Rates are per 50 grams or fraction of 50 grams contained in a package |
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Special duty on traveller’s tobacco
The following rates were determined in accordance with section 2 of Schedule 3 to the Excise Act, 2001.
| Product | Rate effective April 1, 2022 |
Rate effective April 20, 2021 to March 31, 2022 | Rate effective April 1, 2021 to April 19, 2021 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 | Rate effective February 28, 2018 to March 31, 2019 |
|---|---|---|---|---|---|---|
| Cigarettes1 | $0.14894 | $0.14545 | $0.12545 | $0.12421 | $0.12189 | $0.11927 |
| Tobacco sticks2 | $0.14894 | $0.14545 | $0.12545 | $0.12421 | $0.12189 | $0.11927 |
| Manufactured tobacco other than cigarettes and tobacco sticks3 | $9.30879 | $9.09062 | $7.84062 | $7.76299 | $7.61824 | $7.45425 |
| 1 Rates are per cigarette 2 Rates are per tobacco stick 3 Rates are per 50 grams or fraction of 50 grams contained in a package |
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Special duty on unstamped tobacco products manufactured in Canada and exported
The following rates were determined in accordance with section 3 of Schedule 3 to the Excise Act, 2001.
| Product | Rate effective April 1, 2022 |
Rate effective April 20, 2021 to March 31, 2022 | Rate effective April 1, 2021 to April 19, 2021 | Rate effective April 1, 2020 to March 31, 2021 | Rate effective April 1, 2019 to March 31, 2020 | Rate effective February 28, 2018 to March 31, 2019 |
|---|---|---|---|---|---|---|
| Cigarettes1 | $0.14894 | $0.14545 | $0.12545 | $0.12421 | $0.12189 | $0.11927 |
| Tobacco sticks2 | $0.14894 | $0.14545 | $0.12545 | $0.12421 | $0.12189 | $0.11927 |
| Tobacco products other than cigarettes and tobacco sticks3 | $186.17580 | $181.81240 | $156.81240 | $155.25973 | $152.36480 | $149.09 |
| 1 Rates are per cigarette 2 Rates are per tobacco stick 3 Rates are per kilogram |
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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
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.
| 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 1 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 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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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