🎯 Why This Matters
Monthly CRA compliance reporting can take hours of manual work - pulling inventory numbers, calculating duty amounts, and filling out the 12-page B300 form by hand. One mistake means corrections and potential penalties.
Save hours every month - Generate your complete B300 in under a minute
Reduce errors - Data pulled directly from your GrowerIQ records
Automatic duty calculations - Federal and provincial rates applied correctly
Ready for submission - Official CRA form format, fillable PDF
Audit-ready breakdown - Download the sales data used for calculations
Overview
The B300 report generator creates the official Canada Revenue Agency (CRA) Cannabis Duty and Information Return form as a fillable PDF. GrowerIQ automatically pulls your inventory and sales data, calculates the appropriate duty amounts for each province, and fills in all 12 pages of the form for you.
⚠️ Important
The B300 report is provided as a guidance tool to simplify monthly CRA reporting. All data should be independently reviewed and audited for accuracy before submission to regulators.
Before You Begin
Make sure you have:
Access to the Quality Assurance section in GrowerIQ
The B300 Report feature enabled for your organization (contact your administrator if you don't see it)
Completed all inventory and sales activities for the reporting month
🚀 Generating Your B300 Report
Create your monthly CRA compliance report in just a few clicks.
Navigate to Reports
In the left sidebar, click Quality Assurance, then select Reports.Find the B300 Report Card
Look for the CRA B300 Report card on the Reports page.Select the Reporting Period
Choose the Year and Month you want to report on. Only completed months are available.Click Generate B300
The system will start pulling your data and generating the report. You'll see progress updates in the console panel.Download Your PDF
When complete, the PDF automatically downloads to your computer. The filename includes your organization name, year, and month for easy filing.
📊 Downloading the Sales Breakdown
Need to verify the numbers or keep records for auditing? Download the raw sales data used in the calculations.
Select your reporting period (same Year and Month as your B300)
Click Download Sales Breakdown
Open the CSV file in Excel or your preferred spreadsheet application
The breakdown shows all sales transactions that contributed to your duty calculations, organized by product category and province.
📋 What the Report Includes
The B300 is a 12-page form covering all aspects of your cannabis operations for the reporting period.
Page 1 - Facility Information
Your organization's legal business name
Facility address and contact details
Reporting period dates
Pages 2-3 - Unpackaged Inventory
Opening and closing inventory by type (seeds, vegetative plants, flowering plants, dried cannabis)
Production quantities
Receipts from domestic suppliers and imports
Transfers, destructions, and adjustments
Pure intermediates, extracts, edibles, and topicals
Page 4 - Packaged Inventory
Opening and closing packaged inventory
Quantities packaged during the period
Sales, destructions, and adjustments
Pages 5-11 - Duty Calculations by Product Category
Dried and wet cannabis
Cannabis seeds
Whole cannabis plants
Cannabis extracts
Edible cannabis
Cannabis topicals
Each page breaks down sales by province and calculates:
Federal cannabis duty
Provincial additional duty
Adjustment amounts
Page 12 - Summary and Totals
Total cannabis duty payable
Total additional cannabis duty
Adjustments and refunds
Net amount due
💰 How Duty is Calculated
Cannabis duty in Canada has two components, and the CRA requires you to pay the higher of two rates for each.
Federal Cannabis Duty
The higher of:
A flat rate per unit (varies by product type)
2.5% of the sale price
Additional Cannabis Duty (Provincial)
The higher of:
A flat rate per unit
A percentage of the sale price (varies by province)
GrowerIQ automatically compares both calculation methods and uses the higher amount for each sale, ensuring compliance with CRA requirements.
💡 Provincial Rates
Different provinces have different additional duty rates. For example, Alberta uses 16.8%, Saskatchewan uses 6.45%, and so on. GrowerIQ applies the correct rate based on where each sale was shipped.
⚙️ Enabling the B300 Report
If you don't see the B300 Report card on your Reports page, an administrator needs to enable it.
Go to Administration in the left sidebar
Select Organization Settings
Click the General Settings tab
Find and enable the Show B300 Report checkbox
Save your changes
The B300 Report card will now appear on the QA Reports page.
✨ Tips for Accurate Reports
Complete all activities first - Make sure all inventory movements, sales, and destructions for the month are recorded before generating the report
Review before submitting - The report is a guidance tool; always verify the numbers match your records
Keep the sales breakdown - Download and save the CSV file for your audit records
Generate early - Run the report a few days before the deadline so you have time to review and make corrections if needed
❓ Troubleshooting
Report not generating?
Check that you've selected both a year and month
Make sure the month has ended (you can't generate for the current month)
Wait for the progress indicator - large datasets may take a minute to process
Numbers don't look right?
Download the sales breakdown CSV to see exactly which transactions were included
Verify all activities for the reporting period have been completed in GrowerIQ
Check that sales have the correct ship-to province assigned
Don't see the B300 Report card?
Ask your administrator to enable the feature in Organization Settings
Make sure you have access to the Quality Assurance section
PDF won't download?
Check your browser's download settings and popup blocker
Try refreshing the page and generating again
If the issue persists, contact support