Tobacco Reporting Regulations

Marginal note:Definitions

1 The definitions in this section apply in these Regulations.

accredited representative

accredited representative means a person who is entitled to the tax exemptions specified in Article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or Article 49 of the Convention set out in Schedule II to that Act. (représentant accrédité)

Act

Act means the Tobacco Act. (Loi)

brand

brand means all of the brand elements that as a whole are used by a manufacturer to identify to a consumer a tobacco product made by the manufacturer. (marque)

cigar

cigar includes

• (a) a cigarillo or cheroot; and

• (b) any roll or tubular construction intended for smoking that consists of a filler composed of pieces of natural or reconstituted leaf tobacco, a binder of natural or reconstituted leaf tobacco in which the filler is wrapped, and a wrapper of natural or reconstituted leaf tobacco. (cigare)

cigarette

cigarette includes any roll or tubular construction that contains tobacco and is intended for smoking, other than a bidi, cigar, kretek or tobacco stick. (cigarette)

constituent

constituent means a constituent listed in column 1 of Schedule 1. (constituant)

consumer tobacco product

consumer tobacco product means any of the following types of tobacco product that is for use by a consumer:

• (a) cigarettes;

• (b) cigarette tobacco;

• (c) leaf tobacco;

• (d) cigars;

• (e) pipe tobacco;

• (f) tobacco sticks;

• (g) smokeless tobacco;

• (h) kreteks;

• (i) bidis; and

• (j) any kit. (produit du tabac pour consommation)

designated tobacco product

designated tobacco product means any of the following types of consumer tobacco product:

• (a) cigarettes;

• (b) cigarette tobacco;

• (c) leaf tobacco;

• (d) tobacco sticks; and

• (e) kreteks. (produit du tabac désigné)

duty free shop

duty free shop has the same meaning as in subsection 2(1) of the Customs Act. (boutique hors taxes)

emission

emission means, in the case of an emission contained in mainstream smoke, an emission listed in column 1 of Schedule 2 and, in the case of an emission contained in sidestream smoke, an emission listed in column 1 of Schedule 3. (émission)

equivalent unit

equivalent unit means

• (a) in respect of cigarette tobacco, a cigarette prepared in accordance with the method set out in the Canadian General Standards Board standard CAN/CGSB-176.1-92, entitled Preparation of Cigarettes from Cigarette Tobacco for Testing, dated December 1992; and

• (b) in respect of leaf tobacco, a cigarette prepared in accordance with Official Method T-401, entitled Preparation of Cigarettes from Leaf Tobacco for Testing, made by the Department of Health, dated December 31, 1999. (unité équivalente)

identical products

identical products means tobacco products that

• (a) contain identical ingredients;

• (b) are manufactured in an identical manner;

• (c) have identical dimensions; and

• (d) perform in an identical manner under the same conditions. (produits identiques)

ingredient

ingredient means any substance or material used in the manufacture of a tobacco product, and includes an additive. (ingrédient)

kit

kit means a package that includes a tobacco product referred to in any of paragraphs (a) to (i) of the definition consumer tobacco product together with another tobacco product, which products are intended to be assembled by a consumer for their use. (trousse)

mainstream smoke

mainstream smoke means the smoke that is drawn through the port of a smoking machine when a tobacco product is placed in the machine and combusted. (fumée principale)

manufacturer

manufacturer includes an importer of tobacco products. It does not include a manufacturer that only packages or that only distributes tobacco products on behalf of another manufacturer. (fabricant)

sidestream smoke

sidestream smoke means the smoke, other than mainstream smoke, that leaves a tobacco product when the product is placed in a smoking machine and combusted. (fumée latérale)

smokeless tobacco

smokeless tobacco means chewing tobacco and snuff. (tabac sans fumée)

type of package

type of package includes each size of the following types of packages:

• (a) in respect of bidis, cigarettes, kreteks and tobacco sticks,

  • (i) a slide and shell package,

  • (ii) a flip-top package, and

  • (iii) a soft package;

• (b) in respect of cigarette tobacco and pipe tobacco,

  • (i) a pouch,

  • (ii) a can, and

  • (iii) a tub;

• (c) in respect of cigars,

  • (i) a tube,

  • (ii) a flip-top box,

  • (iii) a soft package, and

  • (iv) a bundle; and

• (d) in respect of smokeless tobacco, a plastic or metal container. (type d’emballage)

type of tobacco

type of tobacco includes the following types of tobacco commonly known as

• (a) Virginia flue-cured;

• (b) Maryland;

• (c) Burley; and

• (d) Oriental. (type de tabac)

unit

unit means

• (a) a cigarette;

• (b) a cigar;

• (c) a tobacco stick;

• (d) a kretek; and

• (e) a bidi. (unité)