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

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

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

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

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
Higher of the Two Rates Apply

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

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

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

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

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

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

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
Higher of the Two Rates Apply

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

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.