Reporting requirements for cannabis and industrial hemp licences
Important: Effective March 12, 2025, Health Canada announced the coming into force of the Regulations Amending Certain Regulations Concerning Cannabis (Streamlining of Requirements). This web page will be updated in the coming months to reflect the amended regulations. You can refer to Summary of changes following the streamlining of regulations for how the changes may impact you.
If you are a cannabis or industrial hemp licence holder, you are required to submit a number of reports throughout the year to Health Canada and the Canadian Revenue Agency (CRA).
The table below lists the reports that you may need to submit along with the:
- detailed description
- how to submit
- associated forms
- submission section in the Cannabis Tracking Licensing System (CTLS)
- contact information for submission
- licence types which must provide this report
- deadline
If you have any questions about the requirements, please contact compliance-cannabis-conformite@hc-sc.gc.ca
| Reporting requirement | Details and supporting information | How to submit | Licence typesFootnote 1 | Deadline |
|---|---|---|---|---|
| Key investor report | Key investor is someone who exercises, or can exercise, direct or indirect control over the licence holder. As a licence holder, you must submit an annual description of your key investors. If your equity securities (such as shares) or a class of equity securities:
|
Submit in the "Reporting" section of the CTLS |
|
By January 31 of every year |
| Promotions (advertising) | You must submit an annual report of promotional expenses and activities related to cannabis, including money spent on promotions of cannabis accessories or services related to cannabis. |
Email to ctls-bi-sscdl-ie@hc-sc.gc.ca |
|
By March 31 of every year |
| Statement of cannabis revenue | You must submit a statement of cannabis revenue outlining cannabis revenue, such as sale and purchase of cannabis, for the previous fiscal year.Footnote 2 You must upload this information every year, even if your cannabis revenue was $0 or negative. |
Upload your information in the "Reporting" section of the CTLS every year. Attest to the accuracy of information and submit. |
|
By April 30 of every year |
| Institution-wide cannabis research licence: Annual report | If you're an institution-wide cannabis research licence holder, you must submit an annual report of your cannabis research activities. The requirement to submit this report is outlined in the terms and conditions on your licence. |
To get a copy of the Annual Report form template, email sp-licensing-cannabis-licences-sp@hc-sc.gc.ca. Email the Annual Report form to sp-licensing-cannabis-licences-sp@hc-sc.gc.ca Include "[your licence number] IRL Annual Report" in the subject line |
|
By April 1 of every year for organizations that held a valid licence on December 31 of the preceding year. The reporting period for this report is from January 1 to December 31 of the preceding calendar year. |
| Exemption from the annual regulatory fee: Sale for medical purposes | If you're a holder of a medical sales licence, you're eligible for an annual exemption from paying the annual regulatory fee. This is required only if you intend to sell exclusively for medical purposes during a fiscal yearFootnote 2. |
Submit a declaration stating that all your cannabis sales during the current fiscal yearFootnote 2 will be exclusively for medical purposes, either in the CTLS or by email. For information on how to submit your declaration, refer to Cannabis annual regulatory fee and exemption for licence holders |
|
Before September 30 of the fiscal yearFootnote 2 you are requesting the exemption for, or within 60 days of initial licensing for new licence holders. Health Canada will independently verify proof of exclusive medical sales based on your CTLS monthly sales reports and Statement of cannabis revenue. |
| Monthly cannabis tracking reports | You must submit a monthly report tracking high-level movement of cannabis throughout the supply chain. |
Upload your information in the "Reporting" section of the CTLS. |
|
First 15 days of every month |
| Monthly health care practitioners reports | If you have a medical sales licence and new or renewed client registrations during the reporting period, you're required to submit monthly information on the health care practitioner who provided the medical document for the client. |
Upload your information in the "Reporting" section of the CTLS. |
|
First 15 days of every month |
| Cannabis duty report to CRA | You must report, to the CRA:
You must submit this even when you have no business transactions or no duty to remit.
|
Submit information through My Business Account or by mail. |
|
Last day of every month following the reporting period |
| Notice of new cannabis product | If you plan to sell a new cannabis product, you must notify Health Canada. |
Upload your information in the "Notice of new cannabis product" section of the CTLS. |
|
At least 60 days before product is available for sale |
| Recall | You must report voluntary recalls of cannabis or cannabis products. |
Submit:
Email your information to compliance-cannabis-conformite@hc-sc.gc.ca. |
|
Initial report: Before starting the recall and notifying all those affected by the recall Risk evaluation: Within 72 hours of providing the initial report Final report: Within 30 days after the day on which the recall is completed |
| Positive pesticide case | If you get any test results equal to or exceeding the laboratory's limits of quantification, you must report the results.
The requirement to submit this report is outlined in the terms and conditions on your licence. |
Email your information to compliance-cannabis-conformite@hc-sc.gc.ca |
|
Within 7 days after test results |
| Loss or theft | If loss or theft of cannabis or cannabis products occurs, you must report the details. |
|
Within 10 days after loss or theft | |
| Serious adverse reaction | If a consumer of your cannabis product experiences a serious adverse reaction, you must report the details. |
Fill out and mail one of the forms below: |
|
Report all serious adverse reactions to a cannabis product within 15 days after becoming aware of the serious adverse reaction |
| Cannabis import or export shipment detail notification (shipment endorsement) | If you imported or exported cannabis for medical or scientific purposes, you are required to report it. |
Submit the shipment endorsement in the CTLS |
|
Import: Within 15 days after release of shipment Export: Within 15 days after the date of exportation of a shipment |
| Industrial hemp import or export shipment detail notification | You must report import or export details related to industrial hemp seed or grain. |
Submit the shipment endorsement in the CTLS |
|
Import: Within 20 days after release of shipment Export: Within 20 days after the date of exportation of a shipment |
| Industrial hemp notice of cultivation | If you're a licence holder cultivating hemp, you must report the:
You must report to Health Canada if you're authorized to cultivate industrial hemp but didn't. If you're a plant breeder authorized to propagate and cultivate, you must report if you cultivated or not. |
Upload your information in the "Reporting" section of the CTLS if you cultivated. Email hemp-chanvre@hc-sc.gc.ca if you did not cultivate this current year. |
|
Within 30 days after seeding |
| Industrial Hemp THC test results | If you're authorized to cultivate industrial hemp for seed, you must report the test results for the purpose of determining the concentration of THC in the flowering heads and leaves. |
If you're cultivating for seed: Upload your information in the "Reporting" section of the CTLS If you're not cultivating for seed and have a licence to do so: Email hemp-chanvre@hc-sc.gc.ca that you did not cultivate for seed this current year. |
|
Within 15 days after receiving THC results |
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