Cannabis Excise Duty Rates in Provinces and Territories

Alberta – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Alberta
Higher of the Two Rates Apply
 

  Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate + Sales Tax Adjustment1 Ad Valorem Additional Rate + Sales Tax Adjustment1
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram + 16.8% of base amount 7.5 per cent + 16.8 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser (total applicable rate of 24.3 per cent).
Trim $0.075 / gram $0.225 / gram +
16.8% of base amount
Seed $0.25 / seed $0.75 / seed + 16.8% of base amount
Seedling $0.25 / seedling $0.75 / seedling + 16.8% of base amount
British Columbia – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of British Columbia
Higher of the Two Rates Apply
 

  Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram 7.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser.
Trim $0.075 / gram $0.225 / gram
Seed $0.25 / seed $0.75 / seed
Seedling $0.25 / seedling $0.75 / seedling
Manitoba – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Manitoba
Higher of the Two Rates Apply
 

  Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. N/A N/A
Trim $0.075 / gram N/A  
Seed $0.25 / seed N/A  
Seedling $0.25 / seedling N/A  
New Brunswick – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of New Brunswick
Higher of the Two Rates Apply
 

  Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram 7.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser.
Trim $0.075 / gram $0.225 / gram
Seed $0.25 / seed $0.75 / seed
Seedling $0.25 / seedling $0.75 / seedling
Newfoundland and Labrador – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Newfoundland and Labrador
Higher of the Two Rates Apply
 

  Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram 7.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser.
Trim $0.075 / gram $0.225 / gram
Seed $0.25 / seed $0.75 / seed
Seedling $0.25 / seedling $0.75 / seedling
Northwest Territories – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Northwest Territories
Higher of the Two Rates Apply
 

  Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram 7.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser.
Trim $0.075 / gram $0.225 / gram
Seed $0.25 / seed $0.75 / seed
Seedling $0.25 / seedling $0.75 / seedling
Nova Scotia – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Nova Scotia
Higher of the Two Rates Apply
 

  Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram 7.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser.
Trim $0.075 / gram $0.225 / gram
Seed $0.25 / seed $0.75 / seed
Seedling $0.25 / seedling $0.75 / seedling
Nunavut – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Nunavut
Higher of the Two Rates Apply
 

  Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate + Sales Tax Adjustment1 Ad Valorem Additional Rate + Sales Tax Adjustment1
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram + 19.3% of base amount 7.5 per cent + 19.3 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser (total applicable rate of 26.8 per cent).
Trim $0.075 / gram $0.225 / gram +
19.3% of base amount
Seed $0.25 / seed $0.75 / seed + 19.3% of base amount
Seedling $0.25 / seedling $0.75 / seedling + 19.3% of base amount
Ontario – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Ontario
Higher of the Two Rates Apply
 

  Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate + Sales Tax Adjustment1 Ad Valorem Additional Rate + Sales Tax Adjustment1
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram + 3.9% of base amount 7.5 per cent + 3.9 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser (total applicable rate of 11.4 per cent).
Trim $0.075 / gram $0.225 / gram +
3.9% of base amount
Seed $0.25 / seed $0.75 / seed + 3.9% of base  amount
Seedling $0.25 / seedling $0.75 / seedling + 3.9% of base amount
Prince Edward Island – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Prince Edward Island
Higher of the Two Rates Apply
 

  Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram 7.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser.
Trim $0.075 / gram $0.225 / gram
Seed $0.25 / seed $0.75 / seed
Seedling $0.25 / seedling $0.75 / seedling
Quebec – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Quebec
Higher of the Two Rates Apply
 

  Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram 7.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser.
Trim $0.075 / gram $0.225 / gram
Seed $0.25 / seed $0.75 / seed
Seedling $0.25 / seedling $0.75 / seedling
Saskatchewan – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Saskatchewan
Higher of the Two Rates Apply
 

  Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate + Sales Tax Adjustment1 Ad Valorem Additional Rate + Sales Tax Adjustment1
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram + 6.45% of base amount 7.5 per cent + 6.45 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser (total applicable rate of 13.95 per cent).
Trim $0.075 / gram $0.225 / gram +
6.45% of base amount
Seed $0.25 / seed $0.75 / seed + 6.45% of base amount
Seedling $0.25 / seedling $0.75 / seedling + 6.45% of base amount
Yukon – Applicable Excise Duty Rates
Cannabis Plant Product Federal Rates
Higher of the Two Rates Apply
Additional Rates in Respect of Yukon
Higher of the Two Rates Apply
 

  Federal Flat Rate Federal Ad Valorem Rate Additional Flat Rate Ad Valorem Additional Rate
Flower $0.25 / gram 2.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser. $0.75 / gram 7.5 per cent of the dutiable amount of a cannabis product packaged by a cannabis licensee when delivered to a purchaser.
Trim $0.075 / gram $0.225 / gram
Seed $0.25 / seed $0.75 / seed
Seedling $0.25 / seedling $0.75 / seedling

1 The Sales Tax Adjustment is applied, subject to certain conditions, in a province or territory that has requested the adjustment and where the province or territory does not impose a general sales tax or where it has a general sales tax rate that is lower than the highest prevailing provincial general sales tax rate in Canada.