Inventory of packaged cannabis products or cannabis excise stamps under authorized service agreements

When cannabis products are not sold but transferred between licensees under an authorized service agreement, the responsible person (the licensee who owns the product) must report all inventory movements on their return, whether the product is in their possession or not.

Similarly, when cannabis excise stamps are transferred to another licensee under an authorized service agreement, the responsible person (the licensee who owns the stamps) must report all stamp inventory movements on their return, whether the stamps are in their possession or not.

Any unaccounted-for cannabis product or cannabis excise stamps may be subject to excise duties or penalties payable by the cannabis licensee responsible for the cannabis product/excise stamps.