Excise Duty Memorandum

March 2025

This memorandum cancels and replaces Notice EDN53, General information for cultivators, producers and packagers of cannabis products, and Notice EDN54, General overview of the cannabis excise stamps.

Except as otherwise noted, all statutory references in this publication are to the provisions of the Excise Act, 2001 and all references to regulations are to regulations made under that Act. The information in this publication does not replace the law found in the Excise Act, 2001 and its regulations.

If this information does not completely address your particular situation, you may refer to the Excise Act, 2001 or relevant regulation, or contact your CRA regional excise office for additional information. The offices are listed at Contact information – Excise and Specialty Tax Directorate.

On this page

• General information
• Possession, sale, or distribution of unpackaged and/or unstamped cannabis products
• Unlawful removal of cannabis products
• Cannabis stamping regime
  • Requirement to register
  • Purpose and features of the cannabis excise stamp
  • Possession of cannabis excise stamps
    • Service agreements
  • Packaging and stamping of cannabis products
  • Reporting and record keeping
  • Cancellation and destruction of cannabis excise stamps
  • Ordering and delivery of cannabis excise stamps
    • Stamp ordering system
    • Order limits
    • Delivery
  • Additional services
  • Test stamps
• Meaning of terms used in this memorandum

General information

1. Every person that wishes to package cannabis products must hold a cannabis licence issued under the Excise Act, 2001. For more information on obtaining a cannabis licence, refer to Memorandum EDM6-2, Obtaining and renewing a cannabis licence.

2. Under section 158.13, a cannabis licensee must not enter a cannabis product into the Canadian duty-paid market for retail sale unless the product is packaged and stamped by the responsible licensee or another licensee on their behalf under an authorized service agreement.

3. Every cannabis licensee that is required to affix cannabis excise stamps to packaged cannabis products must register under the cannabis stamping regime to purchase stamps. For more information about registration, refer to the "Requirement to register" section of this memorandum.

4. The cannabis licensee that is responsible for the cannabis products immediately before those products are stamped must determine the jurisdiction (that is, the province or territory) in which the products will be sold and affix the appropriate cannabis excise stamp before the products are removed from the licensee's premises to be entered into the duty-paid market.

5. For more information about the cannabis excise stamp, refer to the "Purpose and features of the cannabis excise stamp" section of this memorandum.

6. Key terms relating to the excise duty framework for cannabis products are explained in the "Meaning of terms used in this memorandum" section of this memorandum.

Possession, sale, or distribution of unpackaged and/or unstamped cannabis products

7. Subsections 158.11(1) and (2) prohibit any person, other than a cannabis licensee, from disposing of, selling, offering for sale, purchasing, or possessing a cannabis product that is unpackaged or unstamped or both.

8. However, there are exceptions to these restrictions. For example, under subsection 158.11(3), the following persons are permitted to possess a cannabis product that is unpackaged or unstamped or both:

• a prescribed person that is transporting the cannabis product under circumstances and conditions that are prescribed in section 1.1 of the Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not Stamped
• a prescribed person that is sterilizing the cannabis product under circumstances and conditions that are prescribed in section 1.2 of the Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not Stamped
• an individual if the cannabis product was imported for the medical purposes of the individual in accordance with the Cannabis Act
• a person that possesses the cannabis product for analysis or destruction in a manner approved by the Canada Revenue Agency (CRA)
• a person that possesses a low-THC cannabis product or a prescription cannabis drug

9. Paragraph 158.11(6)(a) allows for an exception to subsection 158.11(2) for the possession of packaged and stamped cannabis products in a particular specified province that are not stamped to indicate that additional cannabis duty in respect of another specified province has been paid, as set out in section 1.3 of the Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not Stamped.

10. Under section 1.3 of those Regulations, a person may possess cannabis products in a particular specified province that are not stamped to indicate that additional cannabis duty in respect of another specified province has been paid if one of the following applies:

1. the person holds a licence for sale for medical purposes issued under section 62 of the Cannabis Act
2. the person is authorized by another province to sell cannabis products in the other province and, if the other province is a specified province, the cannabis products are stamped to indicate that additional cannabis duty in respect of the other province has been paid
3. the person is an individual who possesses the cannabis products for their personal use and the total amount of the cannabis products is equivalent to no more than 30 grams of dried cannabis, as determined in accordance with the Cannabis Act

11. Under subsection 158.12(1), a cannabis licensee is prohibited from distributing, selling, or offering for sale a cannabis product unless the product is packaged and stamped to indicate that cannabis duty and any additional cannabis duty in respect of a specified province have been paid.

12. However, subsection 158.12(2) sets out an exception to this prohibition and states that a cannabis licensee is permitted to distribute, sell, or offer for sale an unstamped cannabis product under any of the following circumstances:

• the cannabis product is distributed, sold, or offered for sale to another person that holds valid cannabis licences issued by the CRA and Health Canada
• the cannabis product is exported by the cannabis licensee in accordance with the Cannabis Act
• the cannabis product is a low-THC cannabis product or a prescription cannabis drug

13. Under paragraph 234.1, any cannabis licensee that sells or offers to sell unpackaged cannabis products to a person that is not licensed with the CRA is subject to a calculated administrative penalty. Before selling or offering to sell unpackaged cannabis products to another person, cannabis licensees should verify that the person that receives the products holds cannabis licences issued by the CRA and Health Canada.

14. For more information about calculated administrative penalties, refer to Memorandum EDM1-6-1, Administrative penalties under the Excise Act, 2001.

Unlawful removal of cannabis products

15. Paragraph 158.09(1)(a) provides that no person is allowed to remove a cannabis product that is intended for the duty-paid market from the premises of a cannabis licensee unless the product is packaged and stamped to indicate that cannabis duty and any additional cannabis duty in respect of a specified province have been paid. However, there are exceptions under subsection 158.09(2) that permit a cannabis licensee to remove a cannabis product that is unpackaged or unstamped or both when one of the following applies:

• the cannabis product is being removed for any of the following purposes:
  • for delivery to another person that holds cannabis licences issued by the CRA and Health Canada
  • for export as permitted by the Cannabis Act
  • for delivery to a person for sterilization in accordance with subparagraph 158.11(3)(a)(ii) of the Excise Act, 2001
  • for delivery to a person for analysis or destruction in accordance with subparagraph 158.3(a)(v) of the Excise Act, 2001
• the cannabis product is a low-THC cannabis product or a prescription cannabis drug

Cannabis stamping regime

Requirement to register

16. As discussed above, in general, no person is allowed to remove a cannabis product from the premises of a cannabis licensee unless the product is packaged and stamped to indicate that cannabis duty and any additional cannabis duty in respect of a specified province have been paid. Every cannabis licensee that is required to affix cannabis excise stamps to packaged cannabis products must register under the cannabis stamping regime with the CRA's Excise Stamp Order Desk by completing Form L301, Registration for Cannabis Stamping Regime, and submitting it to their regional excise office.

17. Cannabis licensees must be registered with the Excise Stamp Order Desk to access the stamp ordering system. For more information about this ordering system, refer to the "Stamp ordering system" section of this memorandum.

Purpose and features of the cannabis excise stamp

18. The sole purpose of the cannabis excise stamp is to demonstrate to consumers, retailers, and other stakeholders, as well as law enforcement, that cannabis duty and any additional cannabis duty in respect of a specified province have been paid on packaged cannabis products entered into the Canadian duty-paid market by a cannabis licensee. According to section 158.14, the absence of a cannabis excise stamp on a cannabis product indicates to all persons that cannabis duty and any additional cannabis duty in respect of a specified province have not been paid on that product.

19. The stamp achieves its purpose by integrating various visible features with overt and covert security features. An overview of some of the visible features and overt security features is provided below. To protect the integrity of the stamp, only certain overt security features and none of the covert security features will be identified.

20. The visible features include:

• the dimensions of the cannabis excise stamp, which are exactly 20 mm by 40 mm
• the jurisdiction indicator, which includes the jurisdiction's name abbreviation, as well as the jurisdiction's distinctive colour band (each province and territory has its own specific colour) and background
• the unique identifier, which is a nine-character identifier specific to each cannabis excise stamp that is made up of three or four capital letters followed by five or six numbers
• the federal duty-paid status, which indicates that cannabis duty and any applicable additional cannabis duty in respect of the particular jurisdiction were paid on the cannabis product

21. The overt security features include:

• the intaglio latent image, which is an engraved image that creates features with unique tactility and visual effects; on the cannabis excise stamp, the letter C is visible on minor movement of the stamp at normal viewing angles
• colour shift ink, which shifts in colour from green to red when the viewing angle is changed by tilting the cannabis excise stamp
• anti-copy line work, which provides a distinctive and unique appearance to the cannabis excise stamp and makes the stamp extremely difficult to replicate by copying as the quality and clarity of the line work does not carry over to a copied document
• ultraviolet visible ink, which fluoresces under a commercially available black light

Possession of cannabis excise stamps

22. Section 158.05 prohibits any person from possessing a cannabis excise stamp that has not been affixed to a packaged cannabis product, unless the person is one of following:

• the person that lawfully produced the cannabis excise stamp (that is, the CRA authorized stamp provider)
• the cannabis licensee to which the stamp is issued by the CRA authorized stamp provider
• a prescribed person, which, according to subsections 4(3) and 5.1(9) of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations, means any of the following:
  • a person that transports a cannabis excise stamp on behalf of the CRA authorized stamp provider or the cannabis licensee to which the stamp is issued
  • a person that has cannabis excise stamps in their possession for the sole purpose of applying adhesive to the stamps on behalf of the cannabis licensee to which the stamps are issued
  • a cannabis licensee that will be affixing the cannabis excise stamp to a particular licensee's packaged cannabis product under an authorized service agreement

23. Therefore, a cannabis licensee cannot have another licensee's cannabis excise stamps in its possession or provide its excise stamps to another licensee unless the licensees are parties to a service agreement authorized by the CRA.

24. Furthermore, section 158.06 states that no person shall dispose of, sell, or otherwise supply, or offer to supply, a cannabis excise stamp other than in accordance with the Excise Act, 2001.

Service agreements

25. A service agreement is a contract between two cannabis licensees:

• a particular cannabis licensee that produces (that is, cultivates or processes) cannabis products, other than a cannabis licensee that is a producer solely because they are packaging cannabis products
• another cannabis licensee that packages or affixes cannabis excise stamps to cannabis products or both for the particular cannabis licensee

26. The following activities are permitted under the Excise Act, 2001 when the CRA authorizes the service agreement

• the transfer of cannabis excise stamps and unpackaged, or packaged but unstamped, cannabis products from a particular cannabis licensee to another cannabis licensee
• the completion of packaging or stamping activities or both on behalf of the particular licensee and the entry of the cannabis products into the duty-paid market by the other licensee

27. The particular cannabis licensee is the licensee that is responsible for the cannabis under section 158.17, which is the licensee that owns the cannabis. The particular licensee maintains responsibility for, and ownership of, the cannabis products and cannabis excise stamps at all times under an authorized service agreement. The particular cannabis licensee must pay the excise duty on cannabis products that have been stamped by the other licensee.

28. For more information on service agreements, refer to Notice EDN84, Service agreements in respect of cannabis products and intra-industry sale of cannabis products.

Packaging and stamping of cannabis products

29. With a few exceptions, a cannabis excise stamp must be present on all packaged cannabis products that have been legally produced and are available for purchase, including:

• packaged cannabis products delivered to a purchaser for medical purposes
• packaged cannabis products delivered to a purchaser for recreational adult-use purposes
• packaged cannabis products that contain 0.3% or less THC but otherwise do not meet the definition of a low-THC cannabis product for purposes of the excise duty framework on cannabis

30. Cannabis products that meet the definition of a low-THC cannabis product or a prescription cannabis drug do not have to be stamped.

31. The cannabis licensee that is responsible for the cannabis products must affix cannabis excise stamps to the products prior to their delivery to a purchaser. Section 4.2 of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations requires that the stamp be affixed:

• in a conspicuous place on the package
• in a manner that seals the package
• in a manner that the stamp remains affixed to the package after the package is opened
• in a manner that does not interfere with the stamp's security features
• in a manner that does not obstruct any information required by or under an Act of Parliament to appear on that package (for example, Health Canada requirements under the Cannabis Act)

Reporting and record keeping

32. Cannabis licensees registered under the cannabis stamping regime must report on their cannabis excise stamp inventories by filing Form B300, Cannabis Duty and Information Return, on a monthly or quarterly basis. To be eligible to order cannabis excise stamps, a cannabis licensee must remain compliant with respect to filing these returns.

33. Under subsection 206(2.2), every person that has been issued an excise stamp, including a cannabis licensee that has been issued a cannabis excise stamp, must keep all records that are necessary to determine the receipt, retention, location, use, or disposition of the stamp.

34. Records must be retained for six years from the end of the year to which they relate.

Cancellation and destruction of cannabis excise stamps

35. Section 158.07 allows the CRA to cancel a cannabis excise stamp that has been issued and direct that it be returned or destroyed in a manner specified by the CRA.

36. Any cannabis excise stamps that become unusable must be retained by the cannabis licensee until their destruction is verified by the CRA.

37. Under subsection 238.1(1), a cannabis licensee that is issued cannabis excise stamps is liable to a penalty if the licensee cannot account for the stamps as being in their possession. The penalty applies unless the licensee can demonstrate that the stamps were affixed to cannabis products in accordance with the Excise Act, 2001 and that cannabis duty and any additional cannabis duty in respect of a specified province were paid on the cannabis products. In the case of cannabis excise stamps that were cancelled, the penalty applies unless the cannabis licensee can demonstrate that the stamps were returned or destroyed as directed by the CRA.

38. Under paragraph 238.1(2)(b), the amount of the penalty imposed for each cannabis excise stamp that cannot be accounted for is five times the total of the following amounts:

1. the dollar amount set out in subparagraph 1(a)(i) of Schedule 7 ($0.25)
2. if the stamp is in respect of a specified province, three times the dollar amount set out in subparagraph 1(a)(i) of Schedule 7 ($0.75 [3 × $0.25])
3. if the stamp is in respect of a prescribed specified province, $5.00

39. According to section 9 of the Excise Duties on Cannabis Regulations, the prescribed specified provinces are the listed specified provinces of Ontario, Saskatchewan, Alberta, and Nunavut.

Ordering and delivery of cannabis excise stamps

Stamp ordering system

40. Upon receiving approval to be registered with the Excise Stamp Order Desk, a cannabis licensee is provided with a user name and temporary password to access the stamp ordering system. For security purposes, it is recommended that the licensee change this temporary password when they first log in to the system.

41. The cannabis licensee can then use the stamp ordering system to place orders for cannabis excise stamps and track the status of their orders.

42. The CRA reviews each order to verify the eligibility of the cannabis licensee and the details of the order. The CRA also periodically performs reconciliations of stamps to determine the level of compliance with the Excise Act, 2001 and its regulations.

43. Orders received by 12 pm, Eastern time, each business day are reviewed that business day. Orders received after 12 pm, Eastern time, are reviewed on the following business day.

44. Once an order has been reviewed, the CRA will either:

• approve and release the order to the CRA authorized stamp provider for processing
• reject the order and provide justification to the cannabis licensee

45. Cannabis licensees can elect to receive email notifications once orders have been approved or rejected by checking the box on Form L301 at the time of registration or by registering through My Business Account. For more information, go to Email notifications from the CRA – Businesses.

Order limits

46. There is no set limit on how often orders can be placed for cannabis excise stamps; however, the quantities ordered and the jurisdiction(s) for which stamps are ordered should reflect what is necessary according to the business plan provided.

47. The maximum number of stamps that can be ordered for the specified jurisdictions is based on the business plan that was provided and the stamp usage reported on Form B300 for the previous four months.

48. If a cannabis licensee determines that they will need to order larger quantities of stamps or stamps for other jurisdictions or both at a future date, then they must submit a new business plan to their regional excise office reflecting the anticipated increase or the change in jurisdictions or both.

Delivery

49. Cannabis excise stamps are delivered as dry (non-adhesive) individual stamps wrapped in bundles of 500.

50. When the CRA authorized stamp provider receives an approved order from the CRA, it processes the order according to the delivery standards and shipping terms set out in the supply arrangement between the stamp provider and the cannabis licensee that ordered the stamps.

51. The cost of the cannabis excise stamps and secure delivery is the responsibility of the cannabis licensee. As such, the stamp provider issues an invoice to the cannabis licensee for the cost of the stamps plus applicable taxes and delivery charges, including the cost of applicable insurance.

52. The CRA authorized stamp provider provides secure delivery services to the cannabis licensee using one of the following:

• a subcontractor of the CRA authorized stamp provider, as pre-approved in the excise stamp contract
• a commercial carrier that is requested by the cannabis licensee and approved by the CRA authorized stamp provider

53. The CRA authorized stamp provider is accountable for the cannabis excise stamps until the cannabis licensee accepts possession or takes delivery of the stamps. This is deemed to occur at the earlier of:

• the time the stamp provider delivers the stamps to the cannabis licensee's authorized delivery location
• the time the cannabis licensee takes possession of the stamps at the stamp provider's distribution facility through the licensee's selected delivery service
• the time the cannabis licensee contracts with the stamp provider for additional services (refer to the "Additional services" section of this memorandum for more information)

54. When the cannabis licensee receives the cannabis excise stamps, the licensee must acknowledge receipt of the stamps. The cannabis licensee is responsible for keeping all records that are necessary to determine the receipt, retention, location, use, or disposition of the stamps, as explained in paragraphs 33 and 34 of this memorandum.

Additional services

55. The CRA authorized stamp provider may enter into commercial arrangements with a cannabis licensee for services that include, but are not limited to, filling cannabis excise stamp dispensing cartridges, applying adhesive to the stamps or putting the stamps into a roll (reel) format. A cannabis licensee can enter into commercial arrangements for such services with any third party, and not only with the stamp provider.

56. It is important to note that when a cannabis licensee contracts with the CRA authorized stamp provider for additional services related to cannabis excise stamps, the ownership of the stamps, and the responsibility for accounting for them are transferred to the licensee before the additional services are provided, even though delivery of the stamps has not been completed and the stamp provider still has possession of the stamps. Any cannabis excise stamps that are unaccounted for or damaged during the provision of these additional services will be the responsibility of the cannabis licensee.

Test stamps

57. Cannabis licensees may order test stamps using the Excise Stamp Order Desk. These test stamps allow for the testing and calibration of application equipment without the accountability and controls imposed on cannabis excise stamps.

Meaning of terms used in this memorandum

58. Except as otherwise noted, the meanings provided here are based on the definitions in section 2 of the Excise Act, 2001.

Additional cannabis duty means a duty in respect of a specified province that is imposed under section 158.2 or 158.22 on cannabis products produced in Canada or imported cannabis products respectively. This duty is in addition to the cannabis duty imposed on these products under section 158.19 or 158.21 and applies in all provinces and territories except Manitoba.

Cannabis has the same meaning as in subsection 2(1) of the Cannabis Act, which defines the term to mean to a cannabis plant and any of the following referred to in Schedule 1 to that Act:

• any part of a cannabis plant, including the phytocannabinoids produced by, or found in, such a plant, regardless of whether that part has been processed or not
• any substance or mixture of substances that contains or has on it any part of such a plant
• any substance that is identical to any phytocannabinoid produced by, or found in, such a plant, regardless of how the substance was obtained

Cannabis does not include the following, which are referred to in Schedule 2 to the Cannabis Act:

• a non-viable seed of a cannabis plant
• a mature stalk, without any leaf, flower, seed, or branch, of such a plant
• fibre derived from the mature stalk referred to above
• the root or any part of the root of such a plant

Cannabis duty means a duty imposed under section 158.19 or 158.21 on cannabis products produced in Canada or imported cannabis products respectively.

Cannabis excise stamp means a stamp that is issued by the CRA under subsection 158.03(1) and that has not been cancelled under section 158.07.

Cannabis licensee means a person that holds a cannabis licence under section 14.

Cannabis plant has the same meaning as in subsection 2(1) of the Cannabis Act, which defines the term to mean a plant that belongs to the genus Cannabis.

Cannabis product means any of the following:

1. a product that is cannabis but that is not industrial hemp produced or imported in accordance with the Cannabis Act or the Industrial Hemp Regulations made under that Act
2. a product that is an industrial hemp by-product
3. anything that is made with or contains cannabis or an industrial hemp by-product

Cannabis products include dried and fresh cannabis, cannabis plant seeds, and cannabis plants as well as edible cannabis, cannabis extracts, and cannabis topicals.

Cannabis products do not include the following, as set out in section 2 of the Excise Duties on Cannabis Regulations:

1. a test kit, as defined in subsection 1(2) of the Cannabis Regulations made under the Cannabis Act, for which a registration number has been issued, but not cancelled, under those Regulations
2. a reference standard (that is, a highly purified and standardized form of a given substance used as a measurement base to confirm the identity, strength, quality, or purity of a substance) that meets all of the following conditions:
   
   1. it contains a known quantity or concentration of a chemical component of cannabis, such as cannabidiol (CBD), cannabidiolic acid (CBDA), THCA, or THC
   2. it is designed to be used during the course of a chemical or analytical procedure for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose
   3. it is not intended to be consumed or administered

Dried cannabis has the same meaning as in subsection 2(1) of the Cannabis Act, which defines the term to mean any part of a cannabis plant that has been subjected to a drying process, other than seeds.

Fresh cannabis has the same meaning as in subsection 1(1) of the Cannabis Regulations made under the Cannabis Act, which defines the term to mean freshly harvested cannabis leaves, flowers, or buds, not including plant material that can be used to propagate cannabis.

Industrial hemp means cannabis that is industrial hemp for the purposes of the Cannabis Act or the Industrial Hemp Regulations made under that Act. Subsection 1(2) of those Regulations defines industrial hemp to mean a cannabis plant, or any part of that plant, in which the concentration of THC is 0.3% w/w or less in the flowering heads and leaves.

Industrial hemp by-product means flowering material (other than viable achenes) or non-flowering material that has been removed or separated from an industrial hemp plant and that has not been disposed of by retting or by rendering it into a condition such that it cannot be used for any purpose not permitted under the Controlled Drugs and Substances Act or the Cannabis Act.

Listed specified province is defined in section 1 of the Excise Duties on Cannabis Regulations to mean any of the following specified provinces: Ontario, New Brunswick, Prince Edward Island, Saskatchewan, Alberta, Newfoundland and Labrador, and Nunavut.

Low-THC cannabis product means a cannabis product that:

• consists entirely of any of the following:
  • fresh cannabis
  • dried cannabis
  • oil that is in liquid form at a temperature of 22 ± 2°C and that contains any of the following:
    • any part of a cannabis plant, including the phytocannabinoids produced by, or found in, such a plant, regardless of whether that part has been processed or not, other than a non-viable seed of a cannabis plant; a mature stalk, without any leaf, flower, seed, or branch, of a cannabis plant; fibre derived from such a stalk; and the root or any part of the root of a cannabis plant
    • any substance that is identical to any phytocannabinoid produced by, or found in, a cannabis plant, regardless of how the substance was obtained
• contains concentrations of no more than 0.3% THC w/w, taking into account the potential to convert THCA into THC, as determined in accordance with the Cannabis Act

Low-THC cannabis products generally do not include edible cannabis, cannabis topicals, or cannabis extracts other than an extract or a topical that is an oil as described above.

Packaged, in respect of a cannabis product, means packaged in a prescribed package, which paragraph 2(c) of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations describes as being packaged in the smallest package, including any outer wrapper, package, box, or other container, in which it is sold to the consumer. This is further interpreted to mean when the product has been packaged and labelled for sale to a consumer at the retail level in compliance with the requirements for a cannabis product under the Cannabis Regulations made under the Cannabis Act.

Person means an individual, a partnership, a corporation, a trust, the estate of a deceased individual, a government or a body that is a society, a union, a club, an association, a commission, or another organization of any kind.

Personal use, in relation to the use of a good (such as a cannabis product) by an individual, means the use of the good by the individual or by others at the individual's expense. It does not include the sale or other commercial use of the good.

Prescription cannabis drug means a cannabis product that is a drug that has been assigned a drug identification number (DIN) under the Food and Drug Regulations made under the Food and Drugs Act. It does not include a drug or mixture of drugs that may, under the Food and Drugs Act or the Controlled Drugs and Substances Act, be sold to a consumer without a prescription nor does it include a cannabis product that has been authorized for use for medical purposes by a health care practitioner under the Cannabis Regulations made under the Cannabis Act.

Specified province means a province or territory prescribed by section 4 of the Excise Duties on Cannabis Regulations that has entered into an agreement with the Government of Canada for the coordination of cannabis taxation. All provinces and territories except Manitoba have entered into such agreements and qualify as specified provinces.

Stamped, in respect of a cannabis product, means that a cannabis excise stamp has been stamped, impressed, printed, or marked on, indented into, or affixed to the cannabis product or its container in the prescribed manner to indicate that cannabis duty and any applicable additional cannabis duty have been paid.

THC means Δ⁹-tetrahydrocannabinol, the principal psychoactive constituent of cannabis.

THCA means delta-9-tetrahydrocannabinolic acid.

Further information