Legalising Recreational Cannabis – The Canadian Experience

In this country case study, Tim McIntyre, Senior Director Excise Control, Canadian Bank Note Company, describes the journey to legalisation of recreational cannabis in Canada, including the launch of an excise regime for a brand new market.

Tim McIntyre speaking at Tax Stamp & Traceability Forum™, October 2023.

Back in 2015, Justin Trudeau promised Canadians in his campaign to become the nation’s next Prime Minister, that he would legalise recreational cannabis should he win the election. After being sworn into office in November of that year, Trudeau’s government began work to deliver on this campaign promise.

Decades of cannabis prohibition in Canada had failed to prevent numerous public health and safety issues resulting from its consumption. In fact, the use of cannabis had been steadily increasing year over year, to the extent that Canada’s young people had one of the highest consumption rates in the developed world. As a result of this rising demand, criminal organisations were realising huge profits through illegal cannabis sales.