Retail Reporting

Guidelines and Specifications

This chapter provides detailed information to assist operators of authorized cannabis retail stores in meeting their Monthly Retail and Incident-Based Retail reporting obligations to the Registrar. Licensees must read and understand the contents of this chapter prior to operating a cannabis retail store. A copy of this Guide should be always maintained in the store and must be readily accessible by the responsible store staff for reference purposes as needed.

Monthly Retail Reports must be submitted through the iAGCO online portal with an attachment of the completed Integrated Cannabis Retail Report Excel template on a monthly basis. Incident-Based Retail Reports are submitted via the iAGCO online portal and do not use the above Integrated Cannabis Retail Report Excel template, but other information is required as based on the Notification Matrix.

If you are looking for assistance with your monthly reporting, please complete the Cannabis E-learning module.

Submitting Your Reports

Timing of Submission

All licensees are required to accurately complete and submit reports to AGCO as necessary, following the applicable timing of submission as set out in the “Regulatory Reporting Requirements – Cannabis” (Notification Matrix).

Failure to Submit on Time

Failing to submit accurate and complete reports within the required timeframe is a breach of the Registrar’s Standards and may result in regulatory action.

Method of Submission

All licensees must upload and submit their completed reports to the AGCO online though the iAGCO portal. For more information about iAGCO portal, please visit the iAGCO Information page.

Navigate to the corresponding sections of this Guide for further information on monthly retail and incident-based retail reporting requirements.

Incident-Based Retail Reporting

Overview

The Cannabis Licence Act, 2018 (CLA) and Ontario Regulation 468/18 provide the Registrar with authority to establish standards that govern the following areas:

  • Store premises, equipment, and facilities, including surveillance and security.
  • The prevention of unlawful activities.
  • Advertising and promotional activities.
  • Training related to the responsible use and sale of cannabis.
  • The protection of assets.
  • Record-keeping and measures to maintain confidentiality and security of records.
  • Compliance with the federal cannabis tracking system.

These Standards are outlined in the Registrar’s Standards for Cannabis Retail Stores. Licensees are required to comply with the Registrar’s Standards as well as all applicable laws and regulations, including the Cannabis Control Act, 2017 (CCA), the Cannabis Licence Act, 2018 (CLA), and Ontario Regulation 468/18.

As part of the AGCO’s overall monitoring process to ensure compliance with the Registrar’s Standards, laws and regulations, all licensees are required to comply with the minimum notification obligations to the Registrar as outlined in the AGCO’s established “Regulatory Reporting Requirements – Cannabis” (Notification Matrix). They include (but are not limited to) reporting incidences of lost or stolen product, changes to store layout, and failure of surveillance systems. The Registrar’s Standards for Cannabis Retail Stores (Standard 1.6) require operators to comply with these notification requirements, including meeting the required timeframes for submission.

Monthly Retail Reporting

Overview

Cannabis retail store operators must ensure that they properly track and report the required inventory and sales data. They are required to submit monthly retail reporting in an Integrated Cannabis Retail Report for each authorized store that was active in the most recently completed month before 11:59 PM on the 5th of the next month. This reporting must be done through the iAGCO online portal using the appropriate account associated with each licence that was active at any point in the reporting period.

The Integrated Cannabis Retail Report combines different regulatory reports, which are contained in separate tabs (sub-report tabs), into one monthly retail report to be submitted. Each of the following sub-report tabs fulfills different regulatory requirements and is required by the AGCO to support regulatory compliance assurance:

  1. Federal
  2. Monthly Sales
  3. Inventory Adjustments
  4. Destructions
  5. Inter-Store Transfer—Incoming
  6. Inter-Store Transfer—Outgoing

This report has additional tabs added, such as “Landing Page”, “Retailer Overview”, and “Discrepancy Details”, to help operators assess and review their data before submission to the AGCO.

The latest Integrated Cannabis Retail Report template can be downloaded here:
Integrated Cannabis Retail Report (MS Excel file)

General Reporting Guidelines and Specifications

All licensees must comply with the following guidelines and specifications when completing and submitting an Integrated Cannabis Retail Report:

  • The most current template should be used when submitting a report (it is always available in the link above).
  • Do not modify column headings/descriptions in any tab (i.e., do not modify the language used in the report, add columns or merge cells).
  • Do not remove or add rows to any tabs of the report.
  • Only provide information as per requirements of the report. Do not provide additional information that is not required.
  • When entering data, special characters should not be used in value-related columns (only decimal points are acceptable), but not in unit-related columns.
  • Report all dollar amounts in Canadian dollars ($CA).
  • If the question to be answered has a drop-down menu beside it, use the drop-down option to select an answer instead of typing it in (clicking in the cell causes a little arrow button to appear on the right-hand side of the cell to select an answer from proposed options). The cells where you see “Select YYYY/MM” and “Select Yes/No” are these types of responses.
  • The template contains conditional formatting. If a cell has information that does not meet requirements, it will be highlighted in red. Red cells indicate areas that require attention, or that corrections or adjustments need to be made until they are no longer highlighted.

When referencing and tracking their inventory, all licensees must follow the guidelines listed below:

  • Authorized stores must track and report on all relevant transactions for cannabis products that they purchase from the Ontario Cannabis Store (OCS).
  • 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 products that an authorized store purchases, stocks, or sells.
  • Licensed retail operators will receive the OCS Product Stock Keeping Unit (SKU) for every product they purchase from the OCS as part of a frequently updated product catalogue.
  • Authorized stores should use the OCS Product SKU as the key reference within their POS and inventory tracking system. The Product Barcode/Universal Product Code (UPC) should be used as a secondary identifier.
  • Only cannabis products need to be reported. All cannabis accessories should be excluded (typically, these are the OCS Product SKUs that begin with a “2”).
  • Authorized stores are only required to report and submit information for cannabis products that it has had in its inventory within the given reporting period. It is not required to report on all cannabis products that it has ever purchased over the history of its operations, across every reporting period.

When calculating values submitted in the Report, the following guidelines must be followed:

  • Licensees shall report SKU(s) in the same quantity and measurement of each(es) in which they were purchased. An each is a term used to describe the base unit of a product. No pack SKUs will be used for these measurements. For example, if a product is purchased by a retailer as a case that holds 12 units, that case would have a total of 12 eaches. When reporting to the AGCO every period, authorized stores must record and submit their inventory figures in accordance with the total number of eaches having a specific SKU. Quantities (in eaches) must be entered into the Units columns of the individual report tabs of the Integrated Cannabis Retail Report.
  • If an authorized store does not have a figure to input into the report, they should input a value of zero (0) into the cell. For example, a cannabis retail store did not have any consumer product returns in a specific reporting period. In this instance there is no value to report, so the value in the “Returns from Customers - Units” column should be zero (0).

Ensure the name of the file follows the format “CRSA#_CAN_MMYY” (e.g., “CRSA1234567_CAN_0121”), as provided on the “Landing Page” of the report, where:

  • CRSA#: Cannabis Retail Store Authorization Number.
  • MM: Month (in number format).
  • YY: Year (last 2 digits of the year).

Timeliness Requirements

Licensed cannabis retail stores must submit their completed monthly retail reports in an Integrated Cannabis Retail Report through their iAGCO account before 11:59 PM on the 5th day of every calendar month. All data contained in the Report must span from 12:01 AM on the first day of the reporting period (calendar month) to 11:59 PM on the last day of the reporting period.

Licensed retail operators must ensure that their licensed cannabis retail store(s) submit a report once their authorization(s) has been issued regardless of their status (e.g., suspended or revoked).

How to Complete your Monthly Retail Reporting

This is the starting point for completing the monthly retail reporting.

Section A: Licence Information

The first field is for your Cannabis Retail Store Authorization Number (or CRSA) number. This field should only contain the letters “CRSA” followed by the 7 digits of your AGCO-issued licence number, with neither spaces, underscores nor number signs (#). If multiple licences were active for the same establishment in the relevant reporting period, submit separate completed reports for each licence, where each reflects only the portion of the reporting period in which that specific licence was active.

Section B: Reporting Period

Enter this section with the year and month that you are reporting. Answer by selecting from the drop-down menu in the cell. Ensure you are selecting the time frame of the reporting and not for the month that is currently underway for your licence.

After having filled Section A & B, a field “Please now Save as an Excel file named:” below them will show what your file should be named. Ensure the name used in this field is followed in the name of the file that you submit to AGCO. The data should represent all the retail activity of only the licence indicated in the filename, for the reporting period indicated in the filename during which this licence was active, and not include any activity during which a different licence was in use.

Section C: Report Correspondence Info

For a timely turnaround of the reports, it is important to provide the most up-to-date contact information for retail stores or their representatives. Answer this section by entering at least 2 different, current, validated, and responsive contact people. Two contacts are mandatory, and their validity should be checked every reporting period. You can also include up to 3 additional contacts. If the mandatory contact fields are left blank, we will revert to the previous period’s list.

Section D: Employee Count

Information in this section is required for federal reporting purposes. This information is specific to the total number of employees employed over the course of the reporting period by the authorized store. Employees are defined as persons who, during the reference period, were employed at the reporting facility, regardless of the number of hours worked. Definitions of the data fields required are as follows:

Data Element

Definition

Management

Includes senior and middle management employees.

Administrative

Includes financial, business, administrative, clerical, supervision, and support services employees.

Sales

Includes retail and wholesale sales, and customer service employees

Production

Includes supervisory, production, and general labour employees.

Other

Includes all other employees.

Please update these numbers each reporting period. Do not double-count employees across categories.

Section E: Data Selections

Answering questions in this section will enable report tabs and direct you as to what fields and tabs are required for your successful and complete submission. Use the drop-down option in column B to select answers to all questions instead of typing them. Please answer all questions that appear.

The first question about the store’s sales/inventory activity will determine if you need to complete any sub-report tabs at all. Answer “Yes” if the store had either sales activity or received inventory this reporting period. If you answer “Yes”, completion of at least the “Federal” and “Monthly Sales” sub-report tabs is required. If “No” is selected as an answer, the store with an active licence and no sales/inventory activity will need to save and submit this report. If the store has been very recently issued a licence by the AGCO, it is required to submit a completed report for that reporting period, even if the answer to this question was “No”. If a store is in the situation that it has received no inventory whatsoever and had no sales, and a reporting period ends, save this report file with the “No” selected, without proceeding to enter any data in the subsequent report tabs. In this specific scenario only, the report is now complete and is ready for submission. These “Nil” report submissions are required by the Federal government.

For the second question, “Do you give consent for the AGCO to also share the sales data on the “Monthly Sales” tab with the OCS?”, if you answer “Yes”, you are indicating that you give consent to the AGCO to provide this sales data to the OCS on your behalf. If you select “No”, you are indicating that you do not give consent to the AGCO to provide this sales data to the OCS on your behalf and acknowledge that you make other arrangements directly with the OCS. Keep in mind that this does not mean that the data cannot be sent to OCS; it means that you are taking care of that step yourself, without the assistance of the AGCO.

Completion of the rest of this section will determine what other detailed data will be required. The other questions in this section will only appear if answer “Yes” was selected for the first question, as they determine what data tabs are required based on the activities indicated that have occurred throughout the reporting period. For these other questions, if you answer “Yes”, you must complete a report in a corresponding tab. If your response is “No”, no activity is required on that tab. The tabs only become “visible” if a “Yes” is selected to the appropriate question, so if a tab that should have data on it does not appear editable, please review the answers to your questions in this section here first.

Section F: Data Input and Review

This section contains helpful suggestions and reminders. No selections need to be made. Please consult this information for effective use of the template.

Section G: Report Submission

The last section is about submission of reports. Once all issues have been reviewed and addressed, save the completed file, and submit it to the AGCO via the iAGCO Portal, ensuring that you use the same licence # that the file represents.

 

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”.

 

Cannabis Monthly Sales Reporting

Monthly Sales” sub-report tab

Reporting Requirements

Licensed cannabis retail stores must track and report on all relevant sales transactions for cannabis products purchased from the OCS. The “Monthly Sales” sub-report tab includes data elements associated with cannabis product(s) or stock received by, shipped from, or sold by an authorized store. It contains information that also satisfies operators’ commercial data obligations to the OCS.

Complete the “Monthly Sales” sub-report tab for every reporting period, in compliance with the Sales Data Definitions section and instructions outlined in this guide. Please include all Sales activity per date for the entire reporting period for all cannabis product (excluding accessories).

The “Monthly Sales” sub-report tab should be submitted as part of a completed Integrated Cannabis Retail Report, and not as a separate submission by itself.

The guidelines listed below must be followed when calculating values submitted in the Cannabis Monthly Sales Reporting:

  • The “Monthly Sales” sub-report tab contains details of daily sales and on-hand inventory organized by OCS Product SKU for cannabis products that are purchased from the OCS.
  • Systems should export opening inventory quantities for each Product SKU in inventory as of 12:01 am on the first day of the reporting period at the beginning of the report. The end of the report should include all closing inventory quantities for each Product SKU as of 11:59 pm am on the last day of the reporting period (this should include all SKUs that had any inventory presence over the course of the month).
  • After opening inventory has been entered (and before the closing inventory section), sales data is only required for products that have transactions on a given day within the reporting period.
  • Enter data into “Markdown Sales Price ($CA)” and “Quantity Sold - Markdown Units” when a transaction occurs at a price lower than its regular retail sales price. If product (SKU) was sold on the same day at different regular retail price points, then each of these price points should be recorded in separate rows. Do not average prices; rounding errors will result.
  • After opening inventory has been entered, sales data is only required for products that have transactions on a given day within the reporting period.

Consent to Share the Sales Data

With your consent, the AGCO will share your completed report with the OCS to allow licensed retail operators to meet their reporting obligations under their OCS Retailer Agreement in a streamlined manner. To provide your consent, answer “Yes” to a corresponding question on the “Landing Page” of the Integrated Cannabis Retail Report. Licensed cannabis retail stores who do not consent to sharing their completed report are required to make arrangements to submit this report directly to OCS, by contacting OCS Client Services at 1-877-627-1627. For more information, please consult the OCS Retailer Handbook.

Sales Data Definitions

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

 

Data Element

Definition

Formula

Sales Date

(YYYY-MM-DD)

Date that a transaction for a particular SKU occurred during the reporting period.

Transactions should be listed in chronological order throughout the reporting period.

 

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.

 

Retail Sales Price ($CA)

The regular retail price, net of sales tax, that an authorized store sets for each unit (represented by SKU) that it makes available for sale.

(Retail Sales Price)

= (equals)

(Value assigned to a particular SKU at sale)

Quantity Sold - Regular Units

The total number of units sold at the retail sales price each day by an authorized store during the reporting period.

(Quantity Sold - Regular Units)

= (equals)

(All eaches of a given SKU sold at a given retail sales price each day within a reporting period)

Markdown Sales Price ($CA)

The price, net of sales tax, that an authorized store sets for each unit (represented by SKU) that has been discounted/marked down and made available during the reporting period.

(Markdown Sales Price)

= (equals)

(Value assigned to a particular SKU at sale that has been discounted)

Quantity Sold - Markdown Units

The total number of units sold at a markdown sales price each day by an authorized store that it has elected to discount/mark down during the reporting period.

(Quantity Sold - Markdown Units)

= (equals)

(All eaches of a given SKU sold at a markdown sales price each day within a reporting period that have been discounted or marked down)

Retail Sales - Total Value ($CA)

The total retail value, net of sales tax, of a particular unit (identified by SKU) sold by an authorized store each day during the reporting period.

If there are multiple rows of data for a SKU on a specific day, this value should be calculated only from the sold units in this row.

(Retail Sales - Total Value ($CA))

= (equals)

[ (Quantity Sold - Regular Units)

* (multiplied by)

(Retail Sales Price) ]

+ (plus)

 [ (Quantity Sold - Markdown Units)

*  (multiplied by)

(Markdown Sales Price) ]

Inventory - Units on Hand

The total number of units on hand for each SKU that an authorized store possesses at the end of each day during the reporting period.

If there are multiple entries for a given SKU on a particular day, this column’s value should be the same for those entries.

 

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”.

 

 

Report on Discrepancies in Inventory Balances (Per Book versus Per Monthly Physical Count Results)

Inventory Adjustments” sub-report tab

Please include all Inventory adjustments made in this reporting period for cannabis product (excluding accessories) to correct for discrepancies between physical inventories and the related inventory book quantity, including any receiving errors. Please ensure that the discrepancy type in column I is selected from the drop-down menu.

According to Standard 8.2 of the Registrar’s Standards for Cannabis Retail Stores, licensees must:

  • complete full physical counts of all cannabis products monthly at a minimum or upon request of AGCO.
  • maintain a log of the physical inventory count results.

If discrepancies are noted/identified based on the results of the monthly physical count, the licensee must prepare and submit a report to AGCO for all discrepancies identified between the monthly physical inventory count results and the related inventory quantity per record as of the date of the count.

This “Inventory Adjustments” sub-report tab should be submitted as part of a completed Integrated Cannabis Retail Report, and not as a separate submission by itself. Completion of this sub-report is not required if no inventory adjustments of cannabis products occurred during the reporting period.

Inter-store Transfer quantities should not be accounted for here.

Data Definitions

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

Data Element

Description

Category

Identify the OCS-defined type of cannabis product category being reported as follows:

     • Beverages
     • Capsules
     • Concentrates
     • Dried Flower
     • Edibles
     • Oils
     • Pre-rolls
     • Seeds
     • Topicals
     • Vapes

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.

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.

Unit of Measure

This is the standard of unit or systems of unit by means of which the quantity of inventory for each SKU is expressed or accounted for. The same unit of measure (UOM) should be applied to the report as is provided in OCS’s shipment data.

Date of Physical Inventory Count (YYYY/MM/DD)

This is the date that a physical inventory was conducted in store. Only dates within the reporting period indicated on the “Landing Page” should be included.

Balance Per Book

This is the total quantity of each SKU in stock as recorded in the books (perpetual inventory records) as at the date of the physical count.

Balance Per Physical Count

This is the total quantity of each SKU based on the results of the physical count.

Difference (if = 0, no entry required)

This is the difference in quantity (overages or shortages) between the preceding columns “Balance Per Book” and “Balance Per Physical Count” for each SKU. This field is locked and calculated automatically by the worksheet, so there is no need to do so separately. If the difference is 0, no entry is required for that inventory transaction.

Discrepancy type (select from drop-down)

This is a drop-down menu of the following possible reasons to explain the inventory adjustments:

     • Audit

     • POS Error

     • Employee Error

     • Receiving Error

     • Lost/Theft

     • Other

Please do not type any other terms other than what is indicated above.

Comment/Disposition

Use this field to describe the cause or reason for the difference/variance identified and the disposition taken to adjust the balances of the inventory accordingly.

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”.

Report on Destroyed Cannabis Products

Destructions” sub-report tab

Please include all Cannabis product that has been destroyed in this reporting period (excluding accessories but including any display quantities destroyed and any product designated to be destroyed). This should align with the destroyed quantities on the “Federal” sub-report tab. If product designated to be destroyed are waiting on OCS’s confirmations, those should be included, but with the clarification of “TBD” in the Destruction Date and Time columns.

As required under Section 3.1 of the Registrar’s Standards, licensees must destroy or render unusable cannabis products that are ineligible to be sold and ineligible for return to the OCS.

As required under Section 3.3 of the Registrar’s Standards, licensees must destroy monthly (at a minimum) cannabis products that are ineligible for sale.

As required under Section 8.1.2.d of the Registrar’s Standards, licensees must maintain and retain records for a minimum of three (3) years of all cannabis products destroyed.

This “Destructions” sub-report tab should be submitted as part of a completed Integrated Cannabis Retail Report, and not as a separate submission by itself. Completion of this sub-report is not required if no destruction of cannabis products occurred during the reporting period.

Data Definitions

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

Data Element

Description

Category

Identify the OCS-defined type of cannabis product category being reported as follows:

     • Beverages

     • Capsules

     • Concentrates

     • Dried Flower

     • Edibles

     • Oils

     • Pre-rolls

     • Seeds

     • Topicals

     • Vapes

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.

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.

Unit of Measure

This is the standard of unit or systems of unit by means of which the quantity of inventory for each SKU is expressed or accounted for. The same unit of measure (UOM) should be applied to the report as is provided in OCS’s shipment data.

OCS Incident #

This is the reference number that is used by OCS and has no relevance to AGCO. It is an optional field. This column was included to allow retailers to use the Destructions tab as a basis for the retailer’s reporting obligations to OCS.

Total Qty Destroyed (incl. Sensory Display Qty)

Indicate the total quantity of a SKU destroyed in each reporting period. If there are quantities that are designated to be destroyed, please enter those as a separate row on the report, to properly differentiate between them timewise.

Sensory Display Qty

Indicate the quantity of a SKU that was used for display purposes and has now been destroyed (or designated to be destroyed, depending on the row) in each reporting period. It is important to note that sensory display quantities are sold product and should have been purchased outright by the operator of the store. Clarifying what quantities where sensory displays allows for easier reconciliation.

Date Destroyed (YYYY/MM/DD)

Indicate the exact date (YYYY/MM/DD) when the cannabis product is destroyed. If the product has been designated to be destroyed but has not been destroyed yet by month-end, please indicate the date as “TBD”. No other text is acceptable in this field.

Time Destruction is Completed (24-Hour Format 00:00-23:59)

Using the 24-hour format (00:00 – 23:59), indicate the exact time when the destruction of cannabis product was completed. If the product has been designated to be destroyed, but has not been destroyed yet, please indicate the time as “TBD”. No other text is acceptable in this field.

Appeared in Prior Period as “TBD”?

If this product had been designated to be destroyed in the previous period as “TBD” but did not have its destruction completed until this period, indicate this field as “Yes”. This would include any product that was awaiting confirmation details from OCS before proceeding with destruction and was therefore separated from regular inventory during this timeframe. If this product is destroyed with other units of the same SKU that have been designated for destruction on a different timetable, please enter each set of destroyed product as a separate row.

If “No” is indicated, this means that the product was both designated for destruction and destroyed in the same reporting period.

Method of Destruction

Describe the method used to destroy cannabis products that are deemed ineligible to be sold or ineligible for return to the OCS. As required under Section 3.1 of the Registrar’s Standards, licensees shall use a method of destruction that:

 

• complies with all applicable federal, provincial, and municipal laws and regulations, including environmental protection legislation applicable to the location where it is being destroyed; and

• does not result in any individual being exposed to cannabis smoke or cannabis vapour.

 

The AGCO does not dictate a method of destruction.

Done By

If carried out by the licensee, indicate the name and position/title of the authorized personnel who oversaw the destruction of the cannabis products that were deemed ineligible to be sold or ineligible for return to the OCS. The authorized personnel could either be the Licensed Manager or Licensed Retail Operator in accordance with Section 3.2 of the Registrar’s Standards.

If the destruction of the cannabis product is carried out by a contracted third-party service provider, indicate the name of the company and the name and title of its authorized representative. Attach a copy of the certificate of destruction when submitting this report to the AGCO (this does not need to accompany the monthly Integrated Cannabis Retail Report).

Reason for Destruction

Explain or describe the reason why the cannabis products were deemed ineligible to be sold or ineligible for return to the OCS and therefore destroyed.

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”.

Report on Inter-Store Transfers of Cannabis Products — Incoming

Inter-Store Transfer—Incoming” sub-report tab

As required under Section 4.2 of the Registrar’s Standards, licensees who hold more than one retail store authorization may transfer cannabis products between their retail stores. The Standards further state that records of all movements of cannabis products between stores must be maintained.

Licensees must prepare a Report on All Inter-Store Transfers of Cannabis Products-Incoming for all incoming inter-store transfers made during the reporting period as part of a completed Integrated Cannabis Retail Report, and not as a separate submission by itself. Please include all cannabis product (excluding accessories) received from another store directly in this reporting period. Completion of this sub-report is not required if no incoming inter-store transfers of cannabis products occurred during the reporting period.

Data Definitions

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

Data Element

Description

Category

Identify the OCS-defined type of cannabis product category being reported as follows:

     • Beverages

     • Capsules

     • Concentrates

     • Dried Flower

     • Edibles

     • Oils

     • Pre-rolls

     • Seeds

     • Topicals

     • Vapes

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.

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.

Unit of Measure

This is the standard of unit or systems of unit by means of which the quantity of inventory for each SKU is expressed or accounted for. The same unit of measure (UOM) should be applied to the report as is provided in OCS’s shipment data.

Quantity Received

Indicate the total quantity of SKU(s) received from incoming inter-store transfers in each reporting period. Do not report, as part of “Quantity Received”, incoming inter-store transfers in each reporting period that are still in-transit and not yet physically received as at the last day of that period. Report them in the subsequent reporting period when the transferred inventory was physically received.

Date Received (YYYY/MM/DD)

Indicate the exact date (YYYY/MM/DD) when the incoming inter-store transfers of SKU(s) were physically received and acknowledged/signed-off at the store.

Received By

Indicate the name and position/title of the authorized personnel who acknowledged and signed-off on the receipt of each incoming inter-store transfers of SKU(s).

CRSA#

Indicate the exact/complete CRSA number of the transferring store or source of the incoming inter-store transfers of SKU(s).

Name

Indicate the exact/complete name of the transferring store or source of the incoming inter-store transfers of SKU(s).

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”.

Report on Inter-Store Transfers of Cannabis Products — Outgoing

Inter-Store Transfer—Outgoing” sub-report tab

As required under Section 4.2 of the Registrar’s Standards, licensees who hold more than one retail store authorization may transfer cannabis products between their retail stores. The Standards further state that records of all movements of cannabis products between stores must be maintained.

Licensees must prepare a Report on All Inter-Store Transfers of Cannabis Products-Outgoing for all outgoing inter-store transfers made during the reporting period as part of a completed Integrated Cannabis Retail Report, and not as a separate submission by itself. Please include all cannabis product (excluding accessories) transferred to another store directly (and acknowledged to have been received by them) in this reporting period. Completion of this sub-report is not required if no outgoing inter-store transfers of cannabis products occurred during the reporting period.

Data Definitions

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

Data Element

Description

Category

Identify the OCS-defined type of cannabis product category being reported as follows:

     • Beverages

     • Capsules

     • Concentrates

     • Dried Flower

     • Edibles

     • Oils

     • Pre-rolls

     • Seeds

     • Topicals

     • Vapes

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.

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.

Unit of Measure

This is the standard of unit or systems of unit by means of which the quantity of inventory for each SKU is expressed or accounted for. The same unit of measure (UOM) should be applied to the report as is provided in OCS’s shipment data.

Quantity Transferred

Indicate the total quantity of outgoing inter-store transfers of SKU(s) in each reporting period. Do not report, as part of “Quantity Transferred”, outgoing inter-store transfers that are still in-transit and not yet physically received and acknowledged by the receiving store as at the last day of that period. Report them in the subsequent reporting period when the transferred inventory was physically received and acknowledged by the receiving licensed cannabis retail store.

Date Transferred (YYYY/MM/DD)

Indicate the exact date (YYYY/MM/DD) when the outgoing inter-store transfers of SKU(s) were physically received and acknowledged/signed-off by the receiving store.

Acknowledged By

Indicate the name and position/title of the authorized store personnel who acknowledged/signed-off the receipt of the inventory transfer.

CRSA#

Indicate the exact/complete CRSA number of the receiving store or recipient of the outgoing inter-store transfers of SKU(s).

Name

Indicate the exact/complete name of the receiving store or recipient of the outgoing inter-store transfers of SKU(s).

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”.