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Tobacco Reporting Regulations

Version of section 14.1 from 2019-03-04 to 2024-06-19:

Marginal note:Definitions

 The following definitions apply in this section and section 14.2.


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 little cigar. (cigarette)

identical cigarettes

identical cigarettes means cigarettes that are sold by a manufacturer under more than one brand, that are manufactured using identical manufacturing processes and that

  • (a) contain identical ingredients, except those used in the manufacture of colouring agents in the cigarette papers;

  • (b) have identical dimensions; and

  • (c) perform in an identical manner under the same conditions. (cigarette identiques)

  • SOR/2005-179, s. 5
  • SOR/2019-64, s. 11

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