Tobacco Charges Regulations (SOR/2025-80)

Marginal note:Definitions

1 The following definitions apply in these Regulations.

annual charge

annual charge means the amount, in Canadian dollars, that a designated manufacturer is required to pay during a fiscal year for the purpose of allowing His Majesty in Right of Canada to recover the annual cost base for the previous fiscal year. (redevance annuelle)

annual cost base

annual cost base means the amount, in Canadian dollars, representing the costs incurred by His Majesty in right of Canada during a fiscal year in relation to the carrying out of the purpose of the Tobacco and Vaping Products Act. (frais de base annuels)

cigar

cigar means a roll or tubular construction intended for smoking, other than a little cigar, that contains a filler composed of natural or reconstituted tobacco and has a wrapper, or a wrapper and a binder, composed of natural or reconstituted tobacco. (cigare)

cigarette

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

civic address

civic address means

• (a) for an address in Canada, the unit number, civic number, street name, municipality name, province name and postal code; and

• (b) for an address outside Canada, the unit number, civic number, street name, municipality name, province or state name, postal or ZIP code and country name. (adresse municipale)

designated manufacturer

designated manufacturer means an entity in Canada that manufactures or imports tobacco products for retail sale in Canada. It does not include an entity that only packages, labels or distributes those tobacco products. (fabricant désigné)

fiscal year

fiscal year means the period beginning on April 1 in one year and ending on March 31 in the next year.  (exercice)

heated tobacco product

heated tobacco product means a tobacco product intended for use with a device that is necessary for its use and that heats the tobacco. (produit du tabac chauffé)

net sales revenue

net sales revenue means the value, in Canadian dollars, of a designated manufacturer’s sales of tobacco products — excluding any taxes or duties — during a fiscal year minus the value of any returns of tobacco products during the same fiscal year. It includes the value, in Canadian dollars, of monetary and non-monetary consideration received by the designated manufacturer for sales of tobacco products. (recette de ventes nettes)

smokeless tobacco

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

tobacco product

tobacco product does not include papers, tubes or filters intended for use with a tobacco product, a device that is necessary for the use of a tobacco product or the parts that may be used with that device. (produit du tabac)