Bryan Horrigan


One argument in favor of legalizing recreational cannabis was that it would allow the government to collect taxes on previously black-market activity. Concurrent with Canada’s de-criminalization of recreational cannabis production, sale, and use in October 2018, the federal government imposed taxes on cannabis sales. Specifically, the government levied excise duties on all purchased cannabis products in Canada pursuant to the Excise Act, 2001, subject to certain exemptions (“Cannabis Duties”). This post provides a brief overview of this regime. Calculation and…