Tobacco Charges Regulations Guide: Annual charge payment procedures and disclosure of information

On this page

• Invoices
• Payment due date
• How to pay
• Late payments
• Failure to pay
• Disclosure of information

Invoices

Each year, after reviewing Statements of Sales and Revenue (herein referred to as “statements”), Health Canada issues invoices to designated manufacturers (herein referred to as “manufacturers”) whose total domestic net sales revenue is at least 0.001% of the total domestic net sales revenue of all manufacturers for the previous fiscal year.

Invoices are sent no later than October 30^{Footnote 1}. They will state the amount payable and payment terms, and whether an estimate was used (see section Corrections) or a correction was made (see section Estimate).

Notify Health Canada of any changes to your contact or mailing address.

Payment due date

Pay the annual charge (including any correction amount) in full no later than November 30 of the fiscal year in which it is charged.

How to pay

For current payment options and instructions visit the Health Canada payment page: How to Pay Health Canada Fees – Canada.ca.

Late payments

You are responsible for paying the annual charge in full and on time.

Interest charges start to accrue immediately on overdue payments, in accordance with the Interest and Administrative Charges Regulations.

Failure to pay

In addition to interest charges, if you do not pay the annual charge in full by November 30, Health Canada may among other actions:

• Issue an order to stop the sale of one or more tobacco products
• Seize any tobacco products if not respecting the stop sale order

Every manufacturer that contravenes an order is guilty of an offence and liable on summary conviction to a fine of up to $50,000.

Unpaid invoices become a debt to the Government of Canada and remain until paid in full. Debt recovery starts immediately when an account is overdue and can include one or more collection activities to recover the amount that is owed.

Disclosure of information

For transparency, Health Canada will publish each year the names of manufacturers that:

• Had to pay an annual charge or an amount from a correction for a fiscal year
• Failed to submit a statement or provided incorrect or incomplete information in the statement for a fiscal year
• Failed to pay an annual charge or an amount from a correction for a fiscal year

Health Canada will also disclose measures taken for non-compliance.

This information will be posted on Health Canada’s website by November 30 of each fiscal year. The first disclosure will be no later than November 30, 2028, for the 2027–28 fiscal year information.