Who must pay the cannabis duty

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https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/excise-duties-levies/cannabis-duty/collecting-cannabis/who-must-pay-cannabis-duty.html

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Calculate the excise duty on cannabis


Who must pay the cannabis duty

A cannabis licensee who packages cannabis products or purchases packaged cannabis products from another licensee must pay the applicable duties.

A cannabis licensee must also pay the applicable duties on cannabis products packaged by another cannabis licensee on their behalf under an authorized service agreement.

For cannabis products that are imported, the person who must pay the duty is :

  • the importer
  • the owner
  • other person who is liable under the Customs Act

A cannabis licensee does not have to pay the duty at the time of importation.

GST/HST also applies to cannabis products: Charge the GST/HST..


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2024-04-10