After you register
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Register for the cannabis stamping regime
After you register
The CRA 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.
The CRA 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.
Learn more on the cannabis stamping regime: Excise Duty Memorandum EDM6-1, General information on the possession, sale, and distribution of cannabis products and the cannabis stamping regime.
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
Responsibilities of 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 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 six years to support the use and destruction of stamps
Penalties may apply for unaccounted cannabis excise stamps.
Placement of the cannabis excise stamps on the packaging
The cannabis excise stamps must be affixed to the products at the time of delivery to the purchaser.
The placement of the cannabis excise stamp on the package must meet all the following requirements:
- 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.
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2025-03-19