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Bond Information

Cannabis Licence Bond

Licensed cannabis producers, manufacturers, packagers, labellers, and importers operating in Canada require a Cannabis Licence Bond.
Before You Apply
  • Regional excise duty offices serve as the Canada Revenue Agency's (CRA's) liaison with licensees, registrants and the general public on all matters relating to the excise duty program.
  • You must know the bond amount and the bond effective (start) date to complete your bond application.
  • The information provided in your bond application must match the information in your cannabis licence application and any required supporting documents.
  • After you have completed your bond application, we will sign it, seal it and send it to you.

After You Receive Your Bond

Failure to accurately follow these instructions could result in your bond being rejected by the Canada Revenue Agency (CRA).

You may not make any corrections or changes to the signed and sealed bond. Using correction fluid or tape or making handwritten changes will result in the bond being rejected. If you have made an error on the bond or the bond is rejected by the CRA, contact us and we will re-issue it to you.

Step 1: Sign

  • The Principal (licensee) has to sign Section 4 of the bond on the line beside Signature. If the licensee is a company, an authorized officer has to sign and they have to print their title in Section 4 of the bond on the line beside Position or Title.

Step 2: Seal

  • For corporations, stamp the bond with the embossed impression of your corporate seal in the Principal seal box. The name on the seal has to match exactly the licensee's name on the bond.
  • Subsidiary companies can use their parent company's corporate seal if prior approval has been granted by the CRA.

Step 3: Witness

  • A witness has to sign the bond on the witness for the principal and co-principal line and print their name beside their signature.

Step 4: Deliver

  • Deliver the original bond to the CRA at the address for your region (see Obligee below).
  • Photocopies of the bond are not acceptable.

You will receive a copy of these instructions with your bond.


If Something Changes
  • If the required bond amount or your name changes, you can request an endorsement from us to update your bond. No other changes are allowed. You will need to present the endorsement to the CRA.
  • The signature requirements for endorsements are the same as the original bond.
Minister of National Revenue of Canada (Her Majesty the Queen in right of Canada)
Contact
General Enquiries
Toll Free (Canada): +1 866-330-3304
Fax: +1 613- 954-2226
Email: cannabis@cra-arc.gc.ca
Atlantic Region
Excise Duty Manager
PO BOX 638 STN CENTRAL
HALIFAX NS  B3J 2T5
CANADA

Toll Free (Canada): +1 888-327-7999
Fax: +1 902-450-8559

Quebec Region
Excise Duty Manager
Section 492
305 RENÉ-LÉVESQUE BLVD W
PO BOX 32
MONTREAL QC  H2Z 1A6
CANADA

Toll Free (Canada): +1 888-651-7834
Telephone: +1 514-283-7285
Fax: +1 514-283-6154
Ontario Region
Excise Duty Manager
Hamilton Niagara Tax Services Office (TSO)
Excise Duty Program, LPRA Division
55 BAY ST N, 8TH FLOOR
HAMILTON ON  L8R 3P7
CANADA

Toll Free (Canada): +1 866-667-9851
Fax: +1 905-615-2814

Prairie Region
Excise Duty Manager
7th Floor
220 4 AVE SE
CALGARY AB  T2G 0L1
CANADA

Toll Free (Canada): +1 866-439-4202
Telephone: +1 587-475-3588
Fax: +1 403-292-4075
Pacific Region
Excise Duty Manager
200-1010SM
9755 KING GEORGE BLVD
SURREY BC  V3T 5E1
CANADA

Telephone: +1 778-374-8249
Fax: +1 604-658-8660
Excise Act, RSC 2001, c. 22
Regulations Respecting Excise Licences and Registrations, SOR/2003-115

Applicants requesting bonds for the following amounts are not required to provide financial or banking information as part of their application.

Up to $100,000 for Applicants that are residents of these countries:
Australia
Austria
Belgium
Bermuda
Canada
Chile
Cyprus
Czech Republic
Denmark
Estonia
Luxembourg
Monaco
Netherlands
New Zealand
Norway
Poland
Portugal
Puerto Rico
Qatar
Singapore
Slovakia
Finland
France
Germany
Hong Kong
Hungary
Ireland
Israel
Italy
Japan
Latvia
Lithuania
Slovenia
South Korea
Spain
Sweden
Switzerland
Taiwan
United Arab Emirates
United Kingdom
United States of America
Uruguay

Up to $25,000 for Applicants that are residents of these countries:
Brazil
Greece
China
India
Your bond will be continuous from your selected effective date until it is cancelled.
You can choose a 1-, 2- or 3-year billing period. We offer a 25% discount for the 2nd and 3rd years if you pre-pay the premium. Your bond can be renewed at the end of your billing period. We will notify you by email when it is time for you to renew your bond.
CAD
Determining Your Required Bond Amount
For a new cannabis licence application, the bond amount is calculated as follows: (the estimated number of grams to be used to produce cannabis products that will be sold over the first 12 months x $1 per gram) / 12 months. For renewal licence applications, the bond amount is the highest amount of cannabis duties payable for a calendar month in the previous 12 calendar months. The minimum bond amount is $5,000 and the maximum is $5,000,000. Please contact the Excise Duty Manager for your region or use the 'General Inquiries' contact information to determine your required bond amount.


Note: A 25% discount will be applied to the second and third years of your billing cycle.
Shown in your selected currency (CAD or USD).
The total premium is 1.5% of the bond amount ($375.00 CAD minimum).

Note: All prices shown in this application form are in Canadian dollars (CAD). If you choose US dollars (USD), your quoted price will be discounted 10%.

Note: If you choose expedited delivery, payment must be made by credit card. We will call you if we require additional information for delivery.
Note: Please review your answers carefully to ensure they are correct before you continue.
To purchase your bond, you will need to log in or create an account.