Excise Duties on Cannabis Regulations — 5
Subsections 158.2(1) and 158.27(3) of Act — prescribed circumstances 5 (1) For the purposes of subsections 158.2(1) and 158.27(3) of the Act, a duty in respect of a specified province is imposed under those subsections on cannabis products produced in Canada if the cannabis products are for consumption, use or sale to consumers in the specified province. Subsections 158.2(1) and 158.27(3) of Act — calculation of duty (2) For the purposes of subsections 158.2(1) and 158.27(3) of the Act, the amount of duty imposed under those subsections in respect of cannabis products produced in Canada 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 2 of Schedule 1, and (ii) the amount determined in respect of the cannabis products under (A) section 5 of Schedule 1 if the amount determined under clause (i)(A) is greater than or equal to the amount determined under clause (i)(B), or (B) section 6 of Schedule 1 in any other case; (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 2 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 2 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 2 of Schedule 4, and (ii) the amount determined in respect of the cannabis products under (A) section 5 of Schedule 4 if the amount determined under clause (i)(A) is greater than or equal to the amount determined under clause (i)(B), or (B) section 6 of Schedule 4 in any other case; (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 2 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 2 of Schedule 6, and (ii) the amount determined in respect of the cannabis products under (A) section 5 of Schedule 6 if the amount determined under clause (i)(A) is greater than or equal to the amount determined under clause (i)(B), or (B) section 6 of Schedule 6 in any other case; (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 2 of Schedule 7, and (ii) the amount determined in respect of the cannabis products under (A) section 5 of Schedule 7 if the amount determined under clause (i)(A) is greater than or equal to the amount determined under clause (i)(B), or (B) section 6 of Schedule 7 in any other case; (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 produc