Excise Duties on Cannabis Regulations — 6
Subsection 158.22(1) of Act — prescribed circumstances 6 (1) For the purposes of subsection 158.22(1) of the Act, a duty in respect of a specified province is imposed under that subsection on imported cannabis products if the person that is liable under subsection 158.22(2) of the Act to pay the duty is resident in the specified province. Residence (2) For the purposes of subsection (1), a person is deemed to be resident in a province if the person is deemed under section 132.1 of the Excise Tax Act to be resident in that province for the purposes of Part IX of that Act. Subsection 158.22(1) of Act — calculation of duty (3) For the purposes of subsection 158.22(1) of the Act, the amount of duty imposed under that subsection in respect of imported cannabis products and in respect of a specified province is determined as follows: (a) in the case of Ontario, the amount that is equal to the total of (i) the amount that is the greater of (A) the amount determined in respect of the cannabis products under section 1 of Schedule 1, and (B) the amount determined in respect of the cannabis products under section 3 of Schedule 1, and (ii) the amount determined in respect of the cannabis products under section 7 of Schedule 1; (b) in the case of Quebec, the amount that is equal to the greater of (i) the amount determined in respect of the cannabis products under section 1 of Schedule 2, and (ii) the amount determined in respect of the cannabis products under section 3 of Schedule 2; (c) in the case of Nova Scotia, the amount that is equal to the greater of (i) the amount determined in respect of the cannabis products under section 1 of Schedule 3, and (ii) the amount determined in respect of the cannabis products under section 3 of Schedule 3; (d) in the case of New Brunswick, the amount that is equal to the total of (i) the amount that is the greater of (A) the amount determined in respect of the cannabis products under section 1 of Schedule 4, and (B) the amount determined in respect of the cannabis products under section 3 of Schedule 4, and (ii) the amount determined in respect of the cannabis products under section 7 of Schedule 4; (e) in the case of British Columbia, the amount that is equal to the greater of (i) the amount determined in respect of the cannabis products under section 1 of Schedule 5, and (ii) the amount determined in respect of the cannabis products under section 3 of Schedule 5; (f) in the case of Prince Edward Island, the amount that is equal to the total of (i) the amount that is the greater of (A) the amount determined in respect of the cannabis products under section 1 of Schedule 6, and (B) the amount determined in respect of the cannabis products under section 3 of Schedule 6, and (ii) the amount determined in respect of the cannabis products under section 7 of Schedule 6; (g) in the case of Saskatchewan, the amount that is equal to the total of (i) the amount that is the greater of (A) the amount determined in respect of the cannabis products under section 1 of Schedule 7, and (B) the amount determined in respect of the cannabis products under section 3 of Schedule 7, and (ii) the amount determined in respect of the cannabis products under section 7 of Schedule 7; (h) in the case of Alberta, the amount that is equal to the total of (i) the amount that is the greater of (A) the amount determined in respect of the cannabis products under section 1 of Schedule 8, and (B) the amount determined in respect of the cannabis products under section 3 of Schedule 8, and (ii) the amount determined in respect of the cannabis products under section 7 of Schedule 8; (i) in the case of Newfoundland and Labrador, the amount that is equal to the total of (i) the amount that is the greater of (A) the amount determined in respect of the cannabis products under section 1 of Schedule 9, and (B) the amount determined in respect of the cannabis products under section 3 of Schedule 9, and (ii) the amount determined in respect of the