Excise Duties on Cannabis Regulations — 7
Subsection 158.25(2) of Act — prescribed circumstances 7 (1) For the purposes of subsection 158.25(2) of the Act, a duty in respect of a specified province is imposed under that subsection on cannabis products if the location of the cannabis products at the particular time referred to in that subsection is in the specified province. Subsection 158.26(2) of Act — prescribed circumstances (2) For the purposes of subsection 158.26(2) of the Act, a duty in respect of a specified province is imposed under that subsection on cannabis products that cannot be accounted for if the last known location of the cannabis products before the particular time referred to in that subsection is in the specified province. Subsections 158.25(2) and 158.26(2) of Act — calculation of duty (3) For the purposes of subsections 158.25(2) and 158.26(2) of the Act, the amount of duty imposed under those subsections in respect of cannabis products and 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 4 of Schedule 1, and (ii) the amount determined in respect of the cannabis products under section 8 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 4 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 4 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 4 of Schedule 4, and (ii) the amount determined in respect of the cannabis products under section 8 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 4 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 4 of Schedule 6, and (ii) the amount determined in respect of the cannabis products under section 8 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 4 of Schedule 7, and (ii) the amount determined in respect of the cannabis products under section 8 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 4 of Schedule 8, and (ii) the amount determined in respect of the cannabis products under section 8 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, an