Tobacco Charges Regulations Guide: Introduction
Date published: February 11, 2026
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Disclaimer
These pages should be read in conjunction with the Tobacco Charges Regulations and the relevant sections of the Tobacco and Vaping Products Act and, where applicable, its other regulations. In the case of any discrepancies between these pages and the Tobacco and Vaping Products Act and its regulations, including the Tobacco Charges Regulations, the Tobacco and Vaping Products Act and its regulations shall prevail.
Purpose
This guide supports designated manufacturers to understand the Tobacco Charges Regulations requirements and timelines (herein referred to as the “Regulations”).
It provides information about the Regulations, with a focus on how Health Canada administers the annual charge, how designated manufacturers need to report their net sales revenue in the Statement of Tobacco Sales and Revenue form (herein referred to as the “statement”), and how to pay the annual charge.
Background
The Tobacco and Vaping Products Act (TVPA) and its regulations lay a strong foundation for the Government of Canada’s activities to address the health hazards caused by the use of tobacco and vaping products. The TVPA regulates the manufacture, sale, labelling, and promotion of tobacco and vaping products.
Amendments to the TVPA that received Royal Assent on June 20, 2024, include:
- Allowing the making of regulations about fees or charges
- Providing new authorities for compliance and enforcement tools to support tobacco and vaping cost recovery
- Allowing customs information collected under the Customs Act to be shared with Health Canada to administer and enforce the TVPA
- Allowing Health Canada to share information collected under the TVPA with other federal ministers for certain purposes
At the same time, amendments were included within the Excise Act, 2001 to allow certain information collected under this Act to be shared with Health Canada for the TVPA administration or enforcement.
The Tobacco Charges Regulations and the associated Regulatory Impact Analysis Statement were published in the Canada Gazette, Part II on March 26, 2025. The Regulations came into force on May 1, 2025, except for the section on public disclosure of information that comes into force on April 1, 2028.
The Regulations require designated manufacturers, including importers, to pay an annual charge. They set the formula for the annual charge, the sales and revenue information designated manufacturers must submit, record-keeping rules, and what information the Minister will make public about the annual charges.
Scope
This guide applies to all designated manufacturers (herein referred to as “manufacturers”) – entities in Canada that manufacture or import tobacco products for retail sale in Canada.
It does not apply to:
- Entities that only package, label or distribute tobacco products (including any combination of these activities)
- For example, wholesalers that do not manufacture or import tobacco products for retail sale and only package, label, or distribute tobacco products
- Tobacco retailers that do not manufacture or import tobacco products for retail sale
Note about guidance documents in general
Guidance documents provide assistance to industry and health care professionals on how to comply with governing statutes and regulations. They also provide guidance to Health Canada staff on how mandates and objectives should be met fairly, consistently and effectively.
Guidance documents are administrative, not legal, instruments. This means that flexibility can be applied. However, to be acceptable, alternate approaches to the principles and practices described in this document must be supported by adequate justification. They should be discussed in advance with the relevant program area to avoid the possible finding that applicable statutory or regulatory requirements have not been met.
As always, Health Canada reserves the right to request information or material, or define conditions not specifically described in this document, to help us adequately assess the safety, effectiveness or quality of a therapeutic product. We are committed to ensuring that such requests are justifiable and that decisions are clearly documented.
This document should be read along with the relevant sections of the regulations and other applicable guidance documents.