432-01145 Taxation
Peter Julian
Cannabis,Prescription drugs,Tax exemption
Petition to the House of Commons
  
    We, the undersigned citizens of Canada, draw the attention of the House of Commons to the following:
    WHEREAS, health care is a basic human right and no Canadian should be denied access to the prescription medicine they need to be healthy;
    WHEREAS, a "medical cannabis product" is a cannabis product sold for medical purposes pursuant to a license for the sale of cannabis for medical purposes granted in accordance with the Controlled Drugs and Substances Act or the Cannabis Act;
    WHEREAS, although medical cannabis does not have a DIN, it is produced and sold in a highly regulated regime known as the Access to Cannabis for Medical Purposes Regulations;
    WHEREAS, patients who are legally authorized/prescribed cannabis for medical purposes by a physician and prescribing healthcare practitioner can legally purchase quality-controlled cannabis for medical purposes from a Health Canada licensed producer;
    WHEREAS, the Canada Revenue Agency considers cannabis for medical purposes a tax-deductible medical expense; and
    WHEREAS, the Government of Canada allows for reasonable access to medical cannabis for all Canadians who have been authorized to use it by a health care practitioner.
    THEREFORE, your petitioners call on the Government of Canada to support Motion M-198, reverse its decision to apply an excise duty to cannabis sold for medical purposes; to recognize that medical cannabis should be exempt from the federal Goods and Services Tax; to exempt medical cannabis from any taxes including the new excise tax after the passage of Bill C-74, the budget implementation act; to zero-rate the medical cannabis tax in line with all other prescription medicine and to exempt medical cannabis products from any additional taxes by amending T 3 Amendments to the Excise Act, 2001 (Cannabis Taxation), the Excise Tax Act and Other Related Texts, 69(4) Section 2 of the Act, in order to allow for reasonable access to medical cannabis for all Canadians authorized to use it by a health care practitioner.