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Tobacco Reporting Regulations

Version of section 14.1 from 2006-03-22 to 2019-03-03:

Marginal note:Definitions

 The following definitions apply in this Part.


cigarette means any roll or tubular construction that contains tobacco, has a wrapper or cover made of paper and is consumed through the inhalation of the products of combustion but does not include a bidi, cigar, kretek or tobacco stick. (cigarette)

identical cigarettes

identical cigarettes means cigarettes that

  • (a) contain identical ingredients;

  • (b) are manufactured in an identical manner;

  • (c) have identical dimensions; and

  • (d) perform in an identical manner under the same conditions. (cigarettes identiques)

  • SOR/2005-179, s. 5

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