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Tobacco Charges Regulations (SOR/2025-80)

Regulations are current to 2026-09-30 and last amended on 2025-05-01. Previous Versions

Marginal note:Estimated total net sales revenue

  •  (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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