Tobacco Charges Regulations Guide: Contact information and appendices

Contact information

For questions about the tobacco cost recovery framework or the invoice, email Tobacco Cost Recovery at tcr-rct@hc-sc.gc.ca
For general questions about the Tobacco and Vaping Products Act and its regulations, email tcp.questions-plt@hc-sc.gc.ca

Appendix 1 – Annual charge example

The annual charge invoiced each year to each designated manufacturer (herein referred to as “manufacturer”) is the amount calculated by the following formula:

A ÷ B × C
where
A is the manufacturer’s total net sales revenue for the previous fiscal year;
B is the aggregate of the total net sales revenue of all manufacturers for the previous fiscal year; and
C is the annual cost base for the previous fiscal year.

Example:

Manufacturer T domestic net sales revenue ÷ Total domestic market-wide net sales revenue (all manufacturers) X Annual cost base

$1 million ÷ $4 billion X $40 million

= $1 million ÷ $4 billion x $40 million = $10,000 annual charge

Based on the $4 billion total domestic market-wide net sales revenue of all manufacturers, any manufacturer with the reported net sale revenue of less than $40,000 would not be required to pay the annual charge (because market share would be under 0.001%).

Appendix 2 – Key dates

Activity	Due Date (no later than)
Statement of sales and revenue (herein referred to as “statement”) submission	April 30
Annual charge invoice issuance^{Table 1 Footnote *}	October 30
Annual charge due date payment	November 30
Public disclosure of information	November 30 (starting in 2028)
Table 1 Footnote * This date is not a time limit under the Tobacco Charges Regulations. It is a projected issuance date and does not create any obligation for the Minister. Table 1 Return to footnote * referrer

Appendix 3 – Statement submission checklist

Use this checklist to ensure the completeness of the statement before submitting it.

Item	Checklist	Yes / No
The latest statement form is used	Submitted electronically in original format The layout of the form not modified Print and copy functions enabled
Reporting period is April 1 to March 31 of the appropriate fiscal year	The fiscal year matches the required period and is clearly labeled
Manufacturer name, business number and statement preparer information are complete	The manufacturer’s name and up-to-date contact information included The individual who prepares the statement clearly identified (for example, name, contact details)
Sales information for each product category is complete and properly formatted	Each tobacco product category is itemized The total number of units or total weight sold and the matching net sales revenue (CAD) are provided for each product category sold Report number of units, not number of packages, for tobacco products sold by unit or as a package (containing more than one unit) Report weight in kilograms (not grams) for tobacco products sold by weight If you reported under “all other types of tobacco product” category the type of tobacco product is specified
Net sales revenue and excise duties are clearly and accurately reported	Net sales revenue figures are numerical and in CAD The total net sales revenue equals the sum of reported net sales revenue by product category The total excise duties equals the sum of reported excise duties by product category The following amounts are excluded from reported net sales revenue: All taxes or duties related to sale of tobacco products The value of tobacco products returned during the same fiscal year
Attestation sections are completed, signed and dated	The statement includes two signed attestations: By the individual who prepares the statement By the individual responsible for the financial affairs of the manufacturer

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2026-02-11

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