Excise Duty Rates

Spirits

Annual rates adjustment for spirits

The rates of excise duty on spirits are adjusted annually, except for the rate of special duty on spirits. These rates are indexed to the Consumer Price Index, and the next inflationary rate adjustment will be on April 1, 2019.

Excise duty on spirits

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

Rates of excise duty on spirits
Spirits containing Effective April 1, 2018 March 23, 2017 to March 31, 2018 July 1, 2006 to March 22, 2017
Not more than 7% of absolute ethyl alcohol by volume (rate per litre of spirits) $0.306 $0.301 $0.295
More than 7% of absolute ethyl alcohol by volume (rate per litre of absolute ethyl alcohol) $12.109 $11.93 $11.696

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, 2019.

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, 2018
(rate per litre)
March 23, 2017 to March 31, 2018
(rate per litre)
July 1, 2006 to March 22, 2017
(rate per litre)
Not more than 1.2% of absolute ethyl alcohol by volume $0.021 $0.0209 $0.0205Footnote 1
More than 1.2%, but not more than 7%, of absolute ethyl alcohol by volume $0.306 $0.301 $0.295
More than 7% of absolute ethyl alcohol by volume $0.639 $0.63 $0.62

Beer

Annual rates adjustment for beer

The rates of excise duty on beer are adjusted annually. These rates are indexed to the Consumer Price Index, and the next inflationary rate adjustment will be on April 1, 2019.

Regular rates of excise duty on beerFootnote 2 packaged in Canada

The regular rates of excise duty, as set out in Part II of the Schedule to the Excise Act, apply to the following:

  • all beer packaged in Canada in excess of 75,000 hectolitres (hL) in a calendar year, and
  • beer packaged in Canada (even if the 75,000 hectolitres annual limit is not reached) that
    • is imported beer,
    • is produced from imported wort and
    • contains not more than 0.5% absolute ethyl alcohol by volume (i.e., de‑alcoholized beer).
Regular rates of excise duty on beer packaged in Canada
Beer containing Effective April 1, 2018
(rate per hectolitre)
March 23, 2017 to March 31, 2018
(rate per hectolitre)
July 1, 2006 to March 22, 2017
(rate per hectolitre)
Not more than 1.2% of absolute ethyl alcohol by volume $2.683 $2.643 $2.591
More than 1.2%, but not more than 2.5%, of absolute ethyl alcohol by volume $16.16 $15.92 $15.61
More than 2.5% of absolute ethyl alcohol by volume $32.32 $31.84 $31.22

Reduced rates of excise duty on beer brewed by domestic brewers

The reduced rates of excise duty, as set out in Part II.1 of the Schedule to the Excise Act, apply to the first 75,000 hectolitres of beer brewed in Canada (production volume limit) each calendar year by a licensed brewer and any person related to or associated with that brewer.

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, 2018
(rate per hectolitre)
March 23, 2017 to March 31, 2018
(rate per hectolitre)
July 1, 2006 to March 22, 2017
(rate per hectolitre)
 0 to 2,000 hectolitres $0.2683 $0.2643 $0.2591
2,001 to 5,000 hectolitres $0.5366 $0.5286 $0.5182
5,001 to 15,000 hectolitres $1.0732 $1.0572 $1.0364
15,001 to 50,000 hectolitres $1.8781 $1.8501 $1.8137
50,001 to 75,000 hectolitres $2.2806 $2.2466 $2.2024
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, 2018
(rate per hectolitre)
March 23, 2017 to March 31, 2018
(rate per hectolitre)
July 1, 2006 to March 22, 2017
(rate per hectolitre)
 0 to 2,000 hectolitres $1.616 $1.592 $1.561
2,001 to 5,000 hectolitres $3.232 $3.184 $3.122
5,001 to 15,000 hectolitres $6.464 $6.368 $6.244
15,001 to 50,000 hectolitres $11.312 $11.144 $10.927
50,001 to 75,000 hectolitres $13.736 $13.532 $13.269
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, 2018(rate per hectolitre) March 23, 2017 to March 31, 2018(rate per hectolitre) July 1, 2006 to March 22, 2017(rate per hectolitre)
 0 to 2,000 hectolitres $3.232 $3.184 $3.122
2,001 to 5,000 hectolitres $6.464 $6.368 $6.244
5,001 to 15,000 hectolitres $12.928 $12.736 $12.488
15,001 to 50,000 hectolitres $22.624 $22.288 $21.854
50,001 to 75,000 hectolitres $27.472 $27.064 $26.537

Tobacco products

Rates adjustment on certain tobacco products

The rates of excise duty and special duty on certain tobacco products are adjusted annually. These rates are indexed to the Consumer Price Index, and the next inflationary rate adjustment will be on April 1, 2019. Please note that this automatic rate adjustment does not apply to the excise duty on raw leaf tobacco and the special duty on stamped tobacco products manufactured in Canada and exported.

Excise duty on stamped tobacco products (except raw leaf tobacco)

The following rates are set out in sections 1 to 4 of Schedule 1 to the Excise Act, 2001.

Rates of excise duty on stamped tobacco products (except raw leaf tobacco)
Product Effective February 28, 2018 March 23, 2017 to February 27, 2018 February 12, 2014 to March 22, 2017
Cigarettes (rate per five cigarettes or fraction of five cigarettes contained in any package) $0.59634 $0.53900 $0.52575
Tobacco sticks (rate per stick) $0.11927 $0.10780 $0.10515
Manufactured tobacco other than cigarettes and tobacco sticks (rate per 50 grams or fraction of 50 grams contained in a package) $7.45425 $6.73750 $6.57188
Cigars (rate per 1,000 cigars) $25.95832 $23.46235 $22.88559

Excise duty on raw leaf tobacco

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

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 Excise Act, 2001.

Rates of additional duty on cigars
Rate Period

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.
Effective February 28, 2018

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

The greater of

  • $0.08226 per cigar, and
  • 82%, 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 12, 2014 to March 22, 2017

Special duty on unstamped imported manufactured tobacco delivered to a duty free shop

The following rates are set out in section 1 of Schedule 3 to the Excise Act, 2001.

Rates of special duty on unstamped imported manufactured tobacco delivered to a duty free shop
Product Effective February 28, 2018 March 23, 2017 to February 27, 2018 February 12, 2014 to March 22, 2017
Cigarettes (rate per cigarette) $0.11927 $0.10780 $0.10515
Tobacco sticks (rate per stick) $0.11927 $0.10780 $0.10515
Manufactured tobacco other than cigarettes and tobacco sticks (rate per 50 grams or fraction of 50 grams contained in a package) $7.45425 $6.73750 $6.57188

Special duty on traveller’s tobacco

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

Rates of special duty on traveller’s tobacco
Product Effective February 28, 2018 March 23, 2017 to February 27, 2018 February 12, 2014 to March 22, 2017
Cigarettes (rate per cigarette) $0.11927 $0.10780 $0.10515
Tobacco sticks (rate per stick) $0.11927 $0.10780 $0.10515
Manufactured tobacco other than cigarettes and tobacco sticks (rate per 50 grams or fraction of 50 grams contained in a package) $7.45425 $6.73750 $6.57188

Special duty on unstamped tobacco products manufactured in Canada and exported

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

Rates of special duty on unstamped tobacco products manufactured in Canada and exported
Product Effective February 28, 2018 March 23, 2017 to February 27, 2018 February 12, 2014 to March 22, 2017
Cigarettes (rate per cigarette) $0.11927 $0.10780 $0.10515
Tobacco sticks (rate per stick) $0.11927 $0.10780 $0.10515
Tobacco products other than cigarettes and tobacco sticks (rate per kilogram) $149.09 $134.75 $131.4376

Special duty on stamped tobacco products manufactured in Canada and exported

The following rates are set out in section 4 of Schedule 3 to the Excise Act, 2001.

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 more information on how to calculate the cannabis duty and additional cannabis duty payable on cannabis products produced in Canada, go to Excise Duty Notice EDN55, Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Products.

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
Cannabis plant product Flat-rate cannabis duty Ad valorem cannabis duty
Flowering material $0.25 per gram 2.5% of the dutiable amount for the cannabis product
Non-flowering material $0.075 per gram 2.5% of the dutiable amount for the cannabis product
Viable seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product

The rates of additional cannabis duty on cannabis products for Alberta are set out in Schedule 7 to the draft Excise Duties on Cannabis Regulations. More specifically, the flat-rate additional cannabis duty and adjustmentFootnote 3 rates are set out, respectively, in sections 1 and 5 and the ad valorem additional cannabis duty and adjustment rates are set out, respectively, in sections 2 and 6 of the Schedule.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty, plus the adjustment, is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty, plus the adjustment, is payable.

Rates of additional cannabis duty on cannabis products produced in Canada — Alberta
Cannabis plant product Flat-rate additional cannabis duty Ad valorem additional cannabis duty Adjustment to the additional cannabis duty
Flowering material $0.75 per gram 7.5% of the dutiable amount for the cannabis product 16.8% of the base amount OR the dutiable amount*
Non-flowering material $0.225 per gram 7.5% of the dutiable amount for the cannabis product 16.8% of the base amount OR the dutiable amount
Viable seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product 16.8% of the base amount OR the dutiable amount
Vegetative cannabis plant $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product 16.8% of the base amount OR the dutiable amount

* 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
Cannabis plant product Flat-rate cannabis duty Ad valorem cannabis duty
Flowering material $0.25 per gram 2.5% of the dutiable amount for the cannabis product
Non-flowering material $0.075 per gram 2.5% of the dutiable amount for the cannabis product
Viable seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product

The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for British Columbia are set out, respectively, in sections 1 and 2 of Schedule 5 to the draft Excise Duties on Cannabis Regulations.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.

Rates of additional cannabis duty on cannabis products produced in Canada — British Columbia
Cannabis plant product Flat-rate additional cannabis duty Ad valorem additional cannabis duty
Flowering material $0.75 per gram 7.5% of the dutiable amount for the cannabis product
Non-flowering material $0.225 per gram 7.5% of the dutiable amount for the cannabis product
Viable seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product

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
Cannabis plant product Flat-rate cannabis duty Ad valorem cannabis duty
Flowering material $0.25 per gram 2.5% of the dutiable amount for the cannabis product
Non-flowering material $0.075 per gram 2.5% of the dutiable amount for the cannabis product
Viable seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product

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
Cannabis plant product Flat-rate cannabis duty Ad valorem cannabis duty
Flowering material $0.25 per gram 2.5% of the dutiable amount for the cannabis product
Non-flowering material $0.075 per gram 2.5% of the dutiable amount for the cannabis product
Viable seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product

The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for New Brunswick are set out, respectively, in sections 1 and 2 of Schedule 4 to the draft Excise Duties on Cannabis Regulations.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.

Rates of additional cannabis duty on cannabis products produced in Canada — New Brunswick
Cannabis plant product Flat-rate additional cannabis duty Ad valorem additional cannabis duty
Flowering material $0.75 per gram 7.5% of the dutiable amount for the cannabis product
Non-flowering material $0.225 per gram 7.5% of the dutiable amount for the cannabis product
Viable seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product

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
Cannabis plant product Flat-rate cannabis duty Ad valorem cannabis duty
Flowering material $0.25 per gram 2.5% of the dutiable amount for the cannabis product
Non-flowering material $0.075 per gram 2.5% of the dutiable amount for the cannabis product
Viable seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product

The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Newfoundland and Labrador are set out, respectively, in sections 1 and 2 of Schedule 9 to the draft Excise Duties on Cannabis Regulations.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.

Rates of additional cannabis duty on cannabis products produced in Canada — Newfoundland and Labrador
Cannabis plant product Flat-rate additional cannabis duty Ad valorem additional cannabis duty
Flowering material $0.75 per gram 7.5% of the dutiable amount for the cannabis product
Non-flowering material $0.225 per gram 7.5% of the dutiable amount for the cannabis product
Viable seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product

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
Cannabis plant product Flat-rate cannabis duty Ad valorem cannabis duty
Flowering material $0.25 per gram 2.5% of the dutiable amount for the cannabis product
Non-flowering material $0.075 per gram 2.5% of the dutiable amount for the cannabis product
Viable seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product

The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for the Northwest Territories are set out, respectively, in sections 1 and 2 of Schedule 11 to the draft Excise Duties on Cannabis Regulations.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.

Rates of additional cannabis duty on cannabis products produced in Canada — Northwest Territories
Cannabis plant product Flat-rate additional cannabis duty Ad valorem additional cannabis duty
Flowering material $0.75 per gram 7.5% of the dutiable amount for the cannabis product
Non-flowering material $0.225 per gram 7.5% of the dutiable amount for the cannabis product
Viable seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product

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
Cannabis plant product Flat-rate cannabis duty Ad valorem cannabis duty
Flowering material $0.25 per gram 2.5% of the dutiable amount for the cannabis product
Non-flowering material $0.075 per gram 2.5% of the dutiable amount for the cannabis product
Viable seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product

The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Nova Scotia are set out, respectively, in sections 1 and 2 of Schedule 3 to the draft Excise Duties on Cannabis Regulations.  

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.

Rates of additional cannabis duty on cannabis products produced in Canada — Nova Scotia
Cannabis plant product Flat-rate additional cannabis duty Ad valorem additional cannabis duty
Flowering material $0.75 per gram 7.5% of the dutiable amount for the cannabis product
Non-flowering material $0.225 per gram 7.5% of the dutiable amount for the cannabis product
Viable seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product

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
Cannabis plant product Flat-rate cannabis duty Ad valorem cannabis duty
Flowering material $0.25 per gram 2.5% of the dutiable amount for the cannabis product
Non-flowering material $0.075 per gram 2.5% of the dutiable amount for the cannabis product
Viable seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product

The rates of additional cannabis duty on cannabis products for Nunavut are set out in Schedule 12 to the draft Excise Duties on Cannabis Regulations. More specifically, the flat-rate additional cannabis duty and adjustment rates are set out, respectively, in sections 1 and 5 and the ad valorem additional cannabis duty and adjustment rates are set out, respectively, in sections 2 and 6 of the Schedule.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty, plus the adjustment, is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty, plus the adjustment, is payable.

Rates of additional cannabis duty on cannabis products produced in Canada — Nunavut
Cannabis plant product Flat-rate additional cannabis duty Ad valorem additional cannabis duty Adjustment to the additional cannabis duty
Flowering material $0.75 per gram 7.5% of the dutiable amount for the cannabis product 19.3% of the base amount OR the dutiable amount*
Non-flowering material $0.225 per gram 7.5% of the dutiable amount for the cannabis product 19.3% of the base amount OR the dutiable amount
Viable seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product 19.3% of the base amount OR the dutiable amount
Vegetative cannabis plant $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product 19.3% of the base amount OR the dutiable amount

* 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
Cannabis plant product Flat-rate cannabis duty Ad valorem cannabis duty
Flowering material $0.25 per gram 2.5% of the dutiable amount for the cannabis product
Non-flowering material $0.075 per gram 2.5% of the dutiable amount for the cannabis product
Viable seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product

The rates of additional cannabis duty on cannabis products for Ontario are set out in Schedule 1 to the draft Excise Duties on Cannabis Regulations. More specifically, the flat-rate additional cannabis duty and adjustment rates are set out, respectively, in sections 1 and 5 and the ad valorem additional cannabis duty and adjustment rates are set out, respectively, in sections 2 and 6 of the Schedule.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty, plus the adjustment, is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty, plus the adjustment, is payable.

Rates of additional cannabis duty on cannabis products produced in Canada — Ontario
Cannabis plant product Flat-rate additional cannabis duty Ad valorem additional cannabis duty Adjustment to the additional cannabis duty
Flowering material $0.75 per gram 7.5% of the dutiable amount for the cannabis product 3.9% of the base amount OR the dutiable amount*
Non-flowering material $0.225 per gram 7.5% of the dutiable amount for the cannabis product 3.9% of the base amount OR the dutiable amount
Viable seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product 3.9% of the base amount OR the dutiable amount
Vegetative cannabis plant $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product 3.9% of the base amount OR the dutiable amount

* 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
Cannabis plant product Flat-rate cannabis duty Ad valorem cannabis duty
Flowering material $0.25 per gram 2.5% of the dutiable amount for the cannabis product
Non-flowering material $0.075 per gram 2.5% of the dutiable amount for the cannabis product
Viable seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product

The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Prince Edward Island are set out, respectively, in sections 1 and 2 of Schedule 6 to the draft Excise Duties on Cannabis Regulations.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.

Rates of additional cannabis duty on cannabis products produced in Canada — Prince Edward Island
Cannabis plant product Flat-rate additional cannabis duty Ad valorem additional cannabis duty
Flowering material $0.75 per gram 7.5% of the dutiable amount for the cannabis product
Non-flowering material $0.225 per gram 7.5% of the dutiable amount for the cannabis product
Viable seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product

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
Cannabis plant product Flat-rate cannabis duty Ad valorem cannabis duty
Flowering material $0.25 per gram 2.5% of the dutiable amount for the cannabis product
Non-flowering material $0.075 per gram 2.5% of the dutiable amount for the cannabis product
Viable seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product

The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Quebec are set out, respectively, in sections 1 and 2 of Schedule 2 to the draft Excise Duties on Cannabis Regulations.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.

Rates of additional cannabis duty on cannabis products produced in Canada — Quebec
Cannabis plant product Flat-rate additional cannabis duty Ad valorem additional cannabis duty
Flowering material $0.75 per gram 7.5% of the dutiable amount for the cannabis product
Non-flowering material $0.225 per gram 7.5% of the dutiable amount for the cannabis product
Viable seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product

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
Cannabis plant product Flat-rate cannabis duty Ad valorem cannabis duty
Flowering material $0.25 per gram 2.5% of the dutiable amount for the cannabis product
Non-flowering material $0.075 per gram 2.5% of the dutiable amount for the cannabis product
Viable seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product

The rates of additional cannabis duty on cannabis products for Saskatchewan are set out in Schedule 8 to the draft Excise Duties on Cannabis Regulations. More specifically, the flat-rate additional cannabis duty and adjustment rates are set out, respectively, in sections 1 and 5 and the ad valorem additional cannabis duty and adjustment rates are set out, respectively, in sections 2 and 6 of the Schedule.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty, plus the adjustment, is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty, plus the adjustment, is payable.

Rates of additional cannabis duty on cannabis products produced in Canada — Saskatchewan
Cannabis plant product Flat-rate additional cannabis duty Ad valorem additional cannabis duty Adjustment to the additional cannabis duty
Flowering material $0.75 per gram 7.5% of the dutiable amount for the cannabis product 6.45% of the base amount OR the dutiable amount*
Non-flowering material $0.225 per gram 7.5% of the dutiable amount for the cannabis product 6.45% of the base amount OR the dutiable amount
Viable seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product 6.45% of the base amount OR the dutiable amount
Vegetative cannabis plant $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product 6.45% of the base amount OR the dutiable amount

* 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
Cannabis plant product Flat-rate cannabis duty Ad valorem cannabis duty
Flowering material $0.25 per gram 2.5% of the dutiable amount for the cannabis product
Non-flowering material $0.075 per gram 2.5% of the dutiable amount for the cannabis product
Viable seed $0.25 per viable seed 2.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.25 per vegetative cannabis plant 2.5% of the dutiable amount for the cannabis product

The rates of flat-rate additional cannabis duty and ad valorem additional cannabis duty on cannabis products for Yukon are set out, respectively, in sections 1 and 2 of Schedule 10 to the draft Excise Duties on Cannabis Regulations.

Only the greater of the flat-rate additional cannabis duty and the ad valorem additional cannabis duty is payable. If the flat-rate and ad valorem additional cannabis duty amounts are equal, then the flat-rate additional cannabis duty is payable.

Rates of additional cannabis duty on cannabis products produced in Canada — Yukon
Cannabis plant product Flat-rate additional cannabis duty Ad valorem additional cannabis duty
Flowering material $0.75 per gram 7.5% of the dutiable amount for the cannabis product
Non-flowering material $0.225 per gram 7.5% of the dutiable amount for the cannabis product
Viable seed $0.75 per viable seed 7.5% of the dutiable amount for the cannabis product
Vegetative cannabis plant $0.75 per vegetative cannabis plant 7.5% of the dutiable amount for the cannabis product
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