Cannabis Monthly Federal Reporting

“Federal” sub-report tab

To participate in the Government of Canada’s Cannabis Tracking System, licensed retail operators must ensure that they properly track, report, and submit sales and inventory data to the AGCO monthly. To accomplish this, operators may wish to consider using a point-of-sale (POS) system that integrates or interfaces with an electronic or software-based perpetual inventory system that tracks all cannabis products that an authorized store purchases, stocks or sells.

The AGCO collects data from retailers to support the federal cannabis tracking system, established under section 81 of the Cannabis Act (Canada). This information is shared with the OCS, where wholesale and online inventory and sales data will be compiled with private retailer sales data and submitted to Health Canada and Statistics Canada on behalf of Ontario.

Please include all Sales and Inventory activity for all cannabis product (excluding accessories) for this reporting period, where each row is a sum of all activity for a specific SKU-UPC for that entire period (if a SKU changes UPCs over the course of the month, each of these SKU-UPC relationship should have its own data row on this tab). This “Federal” sub-report tab should be submitted as part of a completed Integrated Cannabis Retail Report, and not as a separate submission by itself.

Reporting Requirements

Complete the “Federal” sub-report tab for every complete reporting period, in compliance with the Data Definitions section and instructions outlined in this guide.

Cannabis products ordered/purchased during a reporting period, but not physically received by the authorized store until the following reporting period, can only be reported when the product is signed for and physically received into an authorized store’s inventory.

Cannabis products returned to the OCS are the responsibility of, and owned by, the authorized store until the OCS physically receives them. If an authorized store returns cannabis products to the OCS, and the OCS does not receive them before the end of the reporting period, the authorized store must account for, and report, those products as part of “Returns to OCS” in the subsequent reporting period where OCS received and acknowledged these returns.

Data Definitions

The following table details the required data elements associated with cannabis product(s) or stock received by an authorized store in the “Federal” sub-report tab in addition to definitions and formulas:

Data Element	Definition	Formula
Product Barcode/UPC	This is the unique “universal product code” assigned to cannabis products purchased from the OCS. The authorized store’s system must reference the product barcode provided by the OCS in their perpetual inventory system. UPC codes for each item will be provided to licensees prior to the launch of Authorized Stores. A UPC consists of numeric digits that forms the barcode used for scanning an item at the point-of-sale.
OCS Product SKU	This is the unique product identifier (“stock keeping unit”) assigned to cannabis products sold by OCS to licensees. The perpetual inventory systems of the licensees must reference and use the specific SKU provided by the OCS as the primary cannabis product identifier.
Opening Inventory - Units	This is the level of inventory of product, in eaches, of a particular product or SKU at the beginning of a reporting period.	(Opening Inventory – Units) = (equals) Last Period’s (Closing Inventory - Units) (Note: Based on previous period’s final report submitted to AGCO)
Opening Inventory - Value $CA	This is the total book value, net of sales tax, of inventory or eaches of a particular product or SKU at the beginning of a reporting period.	Opening Inventory - Value $CA) = (equals) (Opening Inventory - Units) * (multiplied by) (Cost per Unit of given product or SKU at the beginning of this reporting period)
Quantity Purchased - Units	This is the total number of eaches purchased and signed for and physically received into the inventory within a reporting period for a given SKU. This figure must not include any inventory ordered/purchased but not physically received by the authorized store as at the end of the reporting period.	(Quantity Purchased - Units) = (equals) (The total number of all eaches of a given product or SKU purchased by a cannabis retail store within the reporting period) Any returns/destructions/product loss should not be considered for this calculation. This includes any purchases from prior periods. Any receiving error corrections should be reflected in the “Other Additions” or “Other Reductions” and not included in the “Quantity Purchased” columns.
Quantity Purchased - Value $CA	This is the total book value, net of sales tax, of eaches purchased and signed for and physically received into the inventory within a reporting period for a given SKU. This figure must not include any inventory ordered/purchased but not physically received by the authorized store as at the end of the reporting period.	Quantity Purchased - Value $CA) = (equals) (The book value of all eaches of a given product or SKU purchased by a cannabis retail store within the reporting period) Any return/destruction/product loss should not be considered for this calculation. This includes any purchases from prior periods. Any receiving error corrections should be reflected in the “Other Additions” or “Other Reductions” and not included in the “Quantity Purchased” columns.
Returns from Customers - Units	This is the total number of a given SKU returned by retail customers to a retail store in each reporting period in eaches. This value should only account for customer returns and not returns to the OCS.	(Returns from Customers - Units) = (equals) (The total number of all eaches of a given product or SKU returned by a customer to a cannabis retail store within a reporting period) Any returns to the OCS should not be accounted for in this calculation and given that a customer return shall result in a destruction, the initial return must be accounted for in this calculation.
*Returns from Customers - Value $CA**	This is the total retail value, net of sales tax, of a given SKU returned by retail customers to a retail store in each reporting period. This value should only account for customer returns and not returns to the OCS. * Indicates in the report that these values are at retail.	(Returns from Customers - Value* $CA) = (equals) (The retail value of all eaches of a given product or SKU returned by a customer to a cannabis retail store within a reporting period) Any returns to the OCS should not be accounted for in this calculation and given that a customer return shall result in a destruction, the initial return must be accounted for in this calculation.
Other Additions - Units	The total number of a given SKU in eaches added to a cannabis retail store’s inventory that does not fall within the scope of purchases or returns from customers plus unaccounted/unreconciled physical inventory overage variance. For instance, this could include products that were delivered to an authorized store because of over shipment; or receipt of products transferred from another authorized store that is owned by the same Licensed Operator (incoming inter-store transfer). Unaccounted/unreconciled inventory overage variances identified from the results of the weekly physical count of inventories should also be reported as part of this total number.	(Other Additions - Units) = (equals) (The total number of all eaches of a given product or SKU which are a positive adjustment in the inventory of a cannabis retail store and that are not a purchase or return within a reporting period)
Other Additions - Value $CA	This is the total book value, net of sales tax, of a given SKU in eaches added to a cannabis retail store’s inventory that does not fall within the scope of purchases or returns from customers plus unaccounted/unreconciled physical inventory overage variance. For instance, this could include products that were delivered to an authorized store because of over shipment; or receipt of products transferred from another authorized store that is owned by the same Licensed Operator (incoming inter-store transfer).	(Other Additions - Value $CA) = (equals) (The total book value of all eaches of a given product or SKU which are a positive adjustment in the inventory of a cannabis retail store and that are not a purchase or return within a reporting period)
Quantity Sold - Units	This is the total number of a given SKU sold by an authorized store in each reporting period to customers. Cannabis inventory of a given SKU that is used internally for sensory displays must be accounted and reported as part of quantity sold in accordance with the Registrar’s Standards.	(Quantity Sold - Units) = (equals) (The total number of all eaches of a given product or SKU sold within a reporting period) + (plus) (The total number of all eaches of a given product or SKU taken for use from inventory as sensory displays within a reporting period)
*Quantity Sold - Value $CA**	This is the total retail value, net of sales tax, of a given SKU sold by an authorized store in each reporting period to customers. Cannabis inventory of a given SKU that is used internally for sensory displays must be accounted and reported as part of quantity sold in accordance with the Registrar’s Standards. * Indicates in the report that these values are at retail.	(Quantity Sold - Value* $CA) = (equals) (The retail value of all eaches of a given product or SKU sold within a reporting period) + (plus) (The retail value of all eaches of a given product or SKU taken from inventory for use as sensory displays within a reporting period)
Quantity Destroyed - Units	This is the total number of eaches of a given SKU that has been destroyed (including designated to be destroyed) in accordance with the Registrar’s Standards. Cannabis products destroyed that were used for sensory displays should not be included as part of quantity destroyed to avoid double counting. Note that cannabis products used for sensory displays must be reported as part of “Quantity Sold”.	(Quantity Destroyed - Units) = (equals) (The total number of all eaches of a given product or SKU destroyed (including designated to be destroyed) on the premises of a cannabis retail store within a reporting period)
Quantity Destroyed - Value $CA	This is the total book value, net of sales tax, of a given SKU that has been destroyed (including designated to be destroyed) in accordance with the Registrar’s Standards. Cannabis products destroyed that were used for sensory displays should not be included as part of quantity destroyed to avoid double counting. Note that cannabis products used for sensory displays must be reported as part of “Quantity Sold”.	(Quantity Destroyed - Value $CA) = (equals) (The book value of all eaches of a given product or SKU destroyed (including designated to be destroyed) on the premises of a cannabis retail store within a reporting period)
Quantity Lost/Theft - Units	This is the total number of eaches of a given SKU that was subject to theft or was lost within a reporting period.	(Quantity Lost/Theft - Units) = (equals) (The total number of all eaches of a given product or SKU subject to theft within a reporting period) + (plus) (The quantity of all eaches of a given product or SKU that was lost within a reporting period)
Quantity Lost/Theft - Value $CA	The book value, net of sales tax, of a given SKU that was subject to theft or was lost within a reporting period.	(Quantity Lost/Theft - Value $CA) = (equals) (The book value of all eaches of a given product or SKU subject to theft within a reporting period) + (plus) (The book value of all eaches of a given product or SKU that was lost within a reporting period)
Returns to OCS - Units	The total number of a given SKU of an eligible product that was returned to and physically received and acknowledged by the OCS, recorded numerically as eaches, by an authorized store within a reporting period.	(Returns to OCS - Units) = (equals) (The total number of all eaches of a given product or SKU returned to OCS from a cannabis retail store within a reporting period) This calculation should account for all product that is eligible for return to the OCS as outlined in the OCS Retailer Handbook.
Returns to OCS - Value $CA	The total book value, net of sales tax, of a given SKU of an eligible product that is returned to and physically received and acknowledged by the OCS, recorded numerically as eaches, by an authorized store within a reporting period.	(Returns to OCS - Value $CA) = (equals) (The retail value of all eaches of a given product or SKU returned to OCS from a cannabis retail store within a reporting period) This calculation should account for all product that is eligible for return to the OCS as outlined in the OCS Retailer Handbook.
Other Reductions - Units	This includes any reduction(s) to an authorized store’s product inventory (i.e., physical inventory shortages), accounted for numerically in eaches, that does not fall within the scope of product sold, product destroyed, lost/stolen products, or returns to OCS. Unaccounted/unreconciled inventory shortage variances identified from the results of the weekly physical count of inventories, and transfers of products to another authorized store that is owned by the same Licensed Operator (outgoing inter-store transfer) should also be reported as part of this total number.	(Other Reductions - Units) = (equals) (The total number of all eaches of a given product or SKU which are a negative adjustment in the inventory of a cannabis retail store and that are not a sale, return, lost/theft, or destroyed quantity within a reporting period)
Other Reductions - Value $CA	The total book value, net of sales tax, of any reduction(s) to an authorized store’s SKU of a given product that does not fall within the scope of product sold, product destroyed, lost/stolen products, or returns to OCS. Unaccounted/unreconciled inventory shortage variances identified from the results of the weekly physical count of inventories, and transfers of products to another authorized store that is owned by the same Licensed Operator (outgoing inter-store transfer) should also be reported as part of this total number.	(Other Reductions - Value $CA) = (equals) (The total book value of all eaches of a given product or SKU which are a negative adjustment in the inventory of a cannabis retail store and that are not a sale, return, lost/theft, or destroyed quantity within a reporting period)
Closing Inventory - Units	This is the level of inventory of product, in eaches, of a particular product or SKU at the end of a reporting period.	(Closing Inventory – Units) for the end of the reporting period = (equals) (Opening Inventory – Units) + (plus) (Quantity Purchased – Units) + (plus) (Returns from Customers – Units) + (plus) (Other Additions – Units) – (minus) (Returns to OCS – Units) – (minus) (Quantity Sold – Units) – (minus) (Quantity Destroyed – Units) – (minus) (Quantity Theft/Lost – Units) – (minus) (Other Reductions – Units)
Closing Inventory - Value $CA	This is the total book value, net of sales tax, of inventory or eaches of a particular product or SKU at the end of a reporting period.	Closing Inventory - Value $CA = (equals) (Closing Inventory - Units) * (multiplied by) (Cost per Unit of given product or SKU at the end of the reporting period)
Discrepancy Review (last column of the table)	This column is not editable by the user. It will display any discrepancies in the data that has been provided. These may be derived from comparisons of data between different populated tabs in the report. If no issues are present, the column will be blank, and the header row will say "No Discrepancy Rows to Review". If issues are present, the header will indicate the number of discrepancies present in the column below and will appear in red highlighting. To review them, use the drop-down menu available in the same header cell to filter the table to the rows with issues. A detailed list of these issues across all tabs is available in the tab called “Discrepancy Details”.