How to report the cannabis duty and additional cannabis payable

At the end of each month following a filing period, you must report and remit the duties on cannabis payable in the previous filing period using Form B300, Cannabis Duty and Information Return.

In general, a filing period is a calendar month, however, certain licensees may qualify to report and remit cannabis payable on a calendar quarter basis.

Learn more on who can qualify for quarterly reporting and remitting: Notice EDN88, Budget 2023 – Quarterly filing and remitting for all cannabis licensees.