Cannabis duty – Register for the cannabis stamping regime
The information described on this webpage is based on the Excise Act, 2001 and its regulations including proposed amendments under Bill C-97, Budget Implementation Act, 2019, No. 1.
Cannabis licensees that package cannabis products must affix cannabis excise stamps to the packaging of cannabis products intended for retail sale in Canada. Low-THC cannabis products, prescription cannabis drugs, and cannabis products intended for export are not required to be stamped.
The cannabis excise stamps must be affixed to the products at the time of delivery to the purchaser.
Purpose of the cannabis stamping regime
The purpose of the cannabis stamping regime is to:
- show that the product was produced legally, and applicable duties are paid
- allow law enforcement agencies, retailers and consumers to more easily identify counterfeit and contraband products
Placement of the cannabis excise stamps on the packaging
The placement of the cannabis excise stamp on the package must meet all the following requirements. The stamp must:
- be in a conspicuous place on the package
- seal the package
- remain affixed after the package is opened
- not interfere with the stamp's security features
- not obstruct information required by an Act of Parliament – such as labelling requirements from Health Canada
A cannabis product would be considered packaged when it is packaged in the smallest package (including any outer wrapper, package, box or other container) in which it is sold to the consumer.
Under the amendments to the Excise Act, 2001, you must register for the cannabis stamping regime if you are a cannabis licensee who is packaging cannabis products intended for retail sale in Canada.
You do not have to register if your only activity is:
- packaging cannabis products for export in accordance with the proposed Cannabis Act
- packaging low-THC cannabis products or prescription cannabis drugs
You can register for the cannabis stamping regime at the same time as you apply for a cannabis licence under the Excise Act, 2001.
You can register for the cannabis stamping regime by using Form L301, Registration for Cannabis Stamping Regime.
We will review your registration to determine if you are eligible for the cannabis stamping regime based on the information provided on your Form L301. We may contact you if we need more information.
We will send you a letter to confirm your registration and provide instructions on how to purchase stamps. The CRA has the authority to issue and limit the number of cannabis excise stamps purchased.
For more information on the cannabis stamping regime, see Excise Duty Notice EDN54, General Overview of the Cannabis Excise Stamps.
Order process for the cannabis excise stamps
After a person has been registered for the stamping regime, the order process is as follows:
- stamp orders are placed through the on-line excise stamp ordering system
- CRA reviews the stamp orders
- the stamp provider processes the order and arranges secure delivery of the stamps (cost of delivery and applicable insurance is borne by the licensee)
- the stamp purchaser acknowledges receipt of all stamps delivered
Your responsibilities as a licensee who is packaging cannabis products
As a licensee who is packaging cannabis products, you must:
- Affix a cannabis excise stamp to the products at time of packaging for final sale
- Calculate the duty payable on cannabis
- Report (send) and remit (pay) the monthly duty payable on cannabis using Form B300, Cannabis Duty and Information Return
- Report on your inventory of stamps using Form B300
- Keep all your supporting documents for 6 years to support the use and destruction of stamps
Penalties may apply for unaccounted cannabis excise stamps.
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