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:Estimated total net sales revenue
4 (1) If a designated manufacturer did not submit a statement of sales and revenue for a given fiscal year or if the Minister has reasonable grounds to believe that the information provided by a designated manufacturer in its statement is incorrect or incomplete, the Minister may estimate the designated manufacturer’s total net sales revenue using any relevant information that is available to the Minister.
Marginal note:Reference to total net sales revenue
(2) If a designated manufacturer’s total net sales revenue has been estimated, a reference in these Regulations to that designated manufacturer’s total net sales revenue is to be read as a reference to its estimated total net sales revenue.
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