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AGLCAlberta Cannabis Law

Excise Tax & AGLC Markup in Alberta

Cannabis operators in Alberta face Canada's federal excise duty (greater of $1/g or 10% of selling price) plus the AGLC's wholesale markup applied when it distributes to private retailers. Alberta receives a provincial share of cannabis excise revenues under the federal-provincial revenue-sharing framework. Alberta's competitive private retail market creates price pressure at retail, making cost management at the producer level especially important.

Key Takeaways

  • Federal excise duty applies: greater of $1/g or 10% of the producer's selling price
  • AGLC applies a wholesale markup when distributing product to licensed private retailers
  • Alberta receives a provincial excise revenue share under the federal-provincial agreement
  • Competitive private retail market creates downward price pressure — cost efficiency is critical

Key Terms

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