Cannabis Tax Act

SCHEDULE OF CHAPTER 4

OF THE

ACTS OF 2018

NOTE - This electronic version of this statute is provided by the Office of the Legislative Counsel for your convenience and personal use only and may not be copied for the purpose of resale in this or any other form. Formatting of this electronic version may differ from the official, printed version. Where accuracy is critical, please consult official sources.

An Act Respecting
the Taxation of Cannabis

Short title

1 This Act may be cited as the Cannabis Tax Act. 2018, c. 4, Sch., s. 1.

Interpretation

2 In this Act,

(a) "cannabis taxation agreement" means an agreement implementing a co-ordinated framework for the taxation of cannabis among the Government of Canada and the governments of participating provinces of Canada, together with any amendments made pursuant to this Act;

(b) "Minister" means the Minister of Finance and Treasury Board. 2018, c. 4, Sch., s. 2.

Supervision of Act

3 The Minister has the general supervision and management of this Act. 2018, c. 4, Sch., s. 3.

Powers of Minister

4 (1) The Minister may, on behalf of His Majesty in right of the Province, enter into a cannabis taxation agreement.

(2) The Minister may make payments from the General Revenue Fund in accordance with a cannabis taxation agreement.

(3) The Minister, on behalf of His Majesty in right of the Province, may from time to time enter into an agreement with the Minister of Finance for Canada on behalf of the Government of Canada to amend a cannabis taxation agreement. 2018, c. 4, Sch., s. 4.

Regulations

5 (1) The Governor in Council may make regulations

(a) defining any word or expression used but not defined in this Act;

(b) respecting any matter or thing the Governor in Council considers necessary or advisable to effectively carry out the intent and purpose of this Act.

(2) The exercise by the Governor in Council of the authority contained in subsection (1) is a regulation within the meaning of the Regulations Act. 2018, c. 4, Sch., s. 5.

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