Tobacco Reporting Regulations

Marginal note:Content of report

20 The report must set out, by brand and type of package, the following information in respect of expenses relating to the packaging of cigarettes, little cigars, smokeless tobacco and cigarette tobacco:

• (a) the amount of the expenses incurred for market research, development and design in relation to the packaging; and

• (b) the amount of the expenses incurred for the manufacturing of each package, by unit, including any promotional material that accompanies the package and any packaging material that is used in or over the package.