What records to keep

You must keep all records that will support the information you have provided on your Form B300. This includes the amount of cannabis product produced, received, used, packaged, sold and disposed of, as well as information to support all cannabis duty amounts reported on the return.

You must keep your records for a period of at least six years from the end of the last year to which they relate.

Learn more on the requirement to maintain books and records: Excise Duty Notice EDN55, Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Products.

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