In December 2017, Finance Ministers across the country, at both
the federal and provincial/territorial level, agreed to participate
in a coordinated cannabis framework, which lead to Coordinated
Cannabis Taxation Agreements ("CCTAs") being signed by
most provinces and territories.
The CCTAs include an agreement that excise duties that come from
the sale of cannabis and cannabis products will be shared - 75%
will go to provincial/territorial governments and the remaining 25%
will go to the federal government. This mandate was officially
implemented when Bill C-7 4, the Budget Implementation Act, 2018,
No.l (the "Act") received Royal Assent on June 21,
2018.
THE FEDERAL EXCISE DUTY FRAMEWORK
