Tobacco Reporting Regulations

Marginal note:Report

• 13 (1) Every manufacturer of a consumer tobacco product shall report the information described in subsection (3) in respect of the following categories, by brand and by each type of package of the brand:

  • (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:Duty free shop importers

  (2) Every importer of a consumer tobacco product to be sold at a duty free shop shall report, by province, the information described in subsection (3) by brand and by each type of package of the brand in respect of each duty free shop.

• Marginal note:Manner of reporting

  (3) The information in respect of the sales of a consumer tobacco product for each category described in subsection (1) and (2) shall be reported as follows:

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

    • (i) by unit, and

    • (ii) by number of packages sold, specifying the type of package, the number of units in a package, and the dollar value of the total sales of each type of package;

  • (b) in respect of kits

    • (i) by number sold,

    • (ii) by weight, in kilograms, of tobacco contained in each kit,

    • (iii) if applicable, by the number of papers, tubes or filters included in each kit, and

    • (iv) by the number of units intended to be made;

  • (c) in respect of cigarette tobacco, by weight in kilograms of tobacco in each specified type of package; and

  • (d) in respect of any other consumer tobacco product

    • (i) by weight in kilograms of the consumer tobacco product, and

    • (ii) by number of packages sold, specifying the type of package, the weight of the tobacco product in the package and the dollar value of the total sales of each type of package.

• Marginal note:Time to report

  (4) The report shall be submitted

  • (a) for cigarettes, cigarette tobacco or tobacco sticks, 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.