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Canada Revenue Agency

Monthly Excise Act Cannabis Duty Reporting

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Guide To B300 Cannabis Excise Duty Return

The B300 Cannabis Duty and Information Return is a mandatory reporting instrument for all federally licensed cannabis cultivators, producers, and packagers operating within Canada. Governed by the Excise Act, 2001, this return serves as the primary mechanism for these licensees to report their cannabis-related activities and remit applicable federal excise duties, along with any relevant...

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