EDN56 New Cannabis Licence Applications – Supplemental Information
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EDN56 New Cannabis Licence Applications – Supplemental Information
January 2019
The purpose of this notice is to supplement the information found in Excise Duty Notice EDN52, Obtaining and renewing a cannabis licence, regarding the process for new cannabis licence applications under the Excise Act, 2001.
The information included in this publication is for reference purposes only and does not replace the Excise Act, 2001 or its regulations. Should there be any discrepancy between the information in this notice and that contained in the Act or its regulations, the legislative provisions apply. If the information in this publication does not completely address your particular situation, you may wish to refer to the Act or its regulations, or contact your Canada Revenue Agency (CRA) regional excise duty office for additional information. These offices are listed at Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge.
To make an enquiry on the application of excise duty to cannabis products or on the issuance of excise stamps for cannabis products, call 1‑866‑330-3304 or send an email to cannabis@cra-arc.gc.ca. Please do not include any confidential information in your email.
Under subsection 14(1.2) of the Excise Act, 2001, a CRA cannabis licence issued to a person does not have effect until a Health Canada licence or permit is issued under subsection 62(1) of the Cannabis Act. For information on licences and permits from Health Canada, go to canada.ca/cannabis.
Before submitting an application for a CRA cannabis licence, all new applicants must first receive, at a minimum, a “Confirmation of Readiness” email from Health Canada with regards to their licence or permit application. The CRA will not accept any cannabis licence application before the applicant has provided their confirmation of readiness email to the CRA, along with their application.
Further to this, new applicants will need to post financial security after a licence or permit under the Cannabis Act has been issued by Health Canada, and before a cannabis licence can be issued by the CRA under the Excise Act, 2001.
For more information on obtaining and renewing a cannabis licence and on security requirements, refer to Excise Duty Notice EDN52, Obtaining and Renewing a Cannabis Licence.
Further information
For all technical publications related to the Excise Act, 2001 and its regulations, go to Excise duties technical information under the Excise Act, 2001.
To request an excise duty licence for cannabis products, contact your regional excise office. These offices are listed at Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge.
For all enquiries on the application of excise duty to cannabis products, call 1-866-330-3304 (option 1) or send an email to cannabis@cra-arc.gc.ca.
To request a ruling or interpretation related to the application of excise duty to cannabis products, write to:
Excise Duties and Taxes Division
Excise and GST/HST Rulings Directorate
Canada Revenue Agency
Place de Ville Tower A 11th floor
320 Queen St
Ottawa ON K1A 0L5
- Date modified:
- 2019-01-14