Tobacco Charges Regulations (SOR/2025-80)
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Regulations are current to 2026-09-30 and last amended on 2025-05-01. Previous Versions
Marginal note:Application
2 These Regulations apply to designated manufacturers in respect of tobacco products sold
(a) at retail in Canada;
(b) as ships’ stores, in accordance with the Ships’ Stores Regulations; and
(c) to an accredited representative, as defined in section 2 of the Excise Act, 2001.
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