Cannabis duty – Report and remit (pay) the duty on cannabis
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.
All cannabis licensees must file monthly returns to report their inventories, and if applicable, sales and duty payable.
Your monthly return is due by the last day of the calendar month following your reporting period. You have to file a return even if you have:
- no business transactions
- no duty to remit
When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your return is considered to be filed on time if we receive it on the next business day.
As a cannabis licensee, you can file your return using either of the following methods:
- online through My Business Account using the B300 Web Form
- paper using Form B300, Cannabis Duty and Information Return
If you are also claiming a refund of cannabis duty, use either of the following methods:
- online through My Business Account using the B301 Web Form
- paper using Form B301, Application for a Refund of Cannabis Duty and attaching it to your return
Your payment is due at the same time as your return. For more information on which method you can use, see Payment options for excise duty.
When we receive your return, we will process your payment (if attached) and send you a notice of assessment of your return. If your payment is not attached, we will assess the amount owing. We will use one of the following methods:
- if you registered for email notification service, send an email notification that there is mail for you to view in My Business Account
- mail a notice of assessment
We will not send you a notice of assessment if you filed a nil return.
What to do if you have an amount owing
If there is an amount owing and you have registered for email notification service, we will send you an email notification that there is mail for you to view in My Business Account. If we mail you a notice of assessment, we will send you Form RC159, Amount Owing Remittance Voucher.
Use this form to pay any outstanding amount. Form RC159 is not available on our website. We can only provide it in a pre-printed format. To order this personalized form, go to My Business Account, or Represent a Client.
CRA may charge you penalties and interest if you:
- do not file on time
- receive a demand to file and do not do so
- make a false statement or omission
CRA will charge you interest if you:
- have an overdue amount on your return
- make a late or insufficient payment
We may hold any refund or rebate you are entitled to until we receive all outstanding returns and amounts owing. This includes returns that are required to be filed under other legislation administered by the CRA. We may also use a refund of cannabis duty that you are entitled to receive to off-set your outstanding amounts in accordance with the law.
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. You must keep your records for a period of at least 6 years from the end of the last year to which they relate. For more information on the requirement to maintain books and records, see Excise Duty Notice EDN55, Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Products.
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