Cannabis cultivators and producers will generally be aware of the two-tier flat tax that applies to the production of cannabis products, such as pre-rolls. That is, a higher tax rate of $0.25 per gram applies to flowering material, while a lower tax rate of $0.075 per gram applies to non-flowering material – putatively on the basis that it is far less potent in terms of cannabinoid content (THC and CBD).
CBD PRODUCTS WHILE LEGAL, REMAIN TIGHTLY CONTROLLED FOR IMPORT/EXPORT
Since the Trudeau government largely decriminalized CBD and cannabis products in 2018, there has been a proliferation of both distribution and retail in this industry – but not all legal.
The legalization of CBD and cannabis products also comes with highly complex and difficult regulations which can lead to both civil and criminal enforcement where they are not strictly followed.
In a recent case, an unfortunate Ontario resident found this out, and also learned the extent to which CBSA and RCMP work together in these matters.