Tobacco Reporting Regulations

Marginal note:Report

• 13 (1) The report on sales of consumer tobacco products and leaf tobacco must set out the information referred to in subsections (2) and (3) in respect of each type of consumer tobacco product and leaf tobacco that a manufacturer sells during the period covered by the report, for each of the following categories:

  • (a) in Canada;

  • (b) in each province;

  • (c) in each duty free trade customer and operator;

  • (d) as ships’ stores in accordance with the Ships’ Stores Regulations;

  • (e) to accredited representatives; and

  • (f) for export, by country of destination.

• Marginal note:Total sales

  (2) The report must set out the Canadian dollar value, including the excise duty, of the total sales and, as applicable, the total number of units sold or the total weight in kilograms of the consumer tobacco product and leaf tobacco sold.

• Marginal note:Sales by brand and package type

  (3) The report must set out the following information, by brand and type of package:

  • (a) in the case of bidis, cigarettes, cigars, kreteks and little cigars,

    • (i) the number of units sold,

    • (ii) the number of packages sold and the number of units in each package, and

    • (iii) the Canadian dollar value of sales, including the excise duty; and

  • (b) in the case of cigarette tobacco, pipe tobacco, leaf tobacco and smokeless tobacco,

    • (i) the weight, in kilograms, of the product sold,

    • (ii) the number of packages sold and the weight, in grams, of the product in each package, and

    • (iii) the Canadian dollar value of sales, including the excise duty.

• Marginal note:Time limit

  (4) The report must be submitted

  • (a) for cigarettes and cigarette tobacco, on or before the 15th day of each month, for the previous month; and

  • (b) for every other consumer tobacco product,

    • (i) for the period beginning on January 1 and ending on March 31 of a year, on or before April 30 of that year,

    • (ii) for the period beginning on April 1 and ending on June 30 of a year, on or before July 31 of that year,

    • (iii) for the period beginning on July 1 and ending on September 30 of a year, on or before October 31 of that year, and

    • (iv) for the period beginning on October 1 and ending on December 31 of a year, on or before January 31 of the following year.