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The digital disruptors changing health care in Canada Calculation and payment of Cannabis Duties takes place at the producer level. The government requires licenced cannabis producers to package cannabis products sold to consumers in Canada with duty-paid excise stamps. Companies can only sell cannabis products packaged with duty-paid stamps to consumers in Canada. Licensed producers are responsible for purchasing and applying the stamps, calculating the duty on sales, and reporting and remitting the appropriate Cannabis Duties to the Canada Revenue Agency. To consent and proceed, click "Continue to Site." There are some exemptions to the HST in Ontario. An HST exemption means the consumer will not be charged the provincial portion of the tax.