EDN65 Information for Tobacco Manufacturers – Prescribed Brands of Tobacco Products
The purpose of this notice is to inform tobacco manufacturers of the Canada Revenue Agency’s (CRA) intention to submit a proposal to add brand names to the Regulations Respecting Prescribed Brands of Manufactured Tobacco and Prescribed Cigarettes and the Regulations Relieving Special Duty on Certain Tobacco Products.
The information included in this publication is for reference purposes only and does not replace the Excise Act, 2001 or its regulations. Should there be any discrepancy between the information in this publication and that contained in the Act or its regulations, the legislative provisions apply. If the information in this publication does not completely address your particular situation, you may wish to refer to the Act or its regulations, or contact any CRA regional excise office for additional information. These offices are listed at Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge.
The Excise Act, 2001 provides for relief from marking requirements for certain manufactured tobacco and from special duty on certain tobacco products, as follows:
- under subsection 38(3) of the Act, containers of manufactured tobacco do not require tobacco markings if the brand of tobacco is not commonly sold in Canada and is prescribed; and
- under paragraph 58(1)(a) of the Act, special duty is generally relieved on a tobacco product of a particular brand that is exported if that tobacco product is prescribed.
In September 2020, the CRA will put forward a submission to amend the Regulations Respecting Prescribed Brands of Manufactured Tobacco and Prescribed Cigarettes and the Regulations Relieving Special Duty on Certain Tobacco Products, to have brands of tobacco products added.
In order to have a brand included in the regulatory amendments package, tobacco manufacturers must submit a detailed business plan and supporting information in respect of the proposed brand, which should include at least the following elements:
- quantities of tobacco products of the brand sold in Canada during the current year and any previous years;
- intended export markets, including contracts in place, in development or under negotiation;
- details of product and packaging graphics for the intended market; and
- business projections such as volume, sales, and markets.
Tobacco manufacturers must submit their requests and accompanying documentation no later than August 31, 2020 to the following address:
Excise and GST/HST Rulings Directorate
Excise Duty Operations – Tobacco
Place de Ville, Tower A, 11th floor
320 Queen Street
Ottawa ON K1A 0L5
Brands will be considered prescribed for the purposes of subsection 38(3) and paragraph 58(1)(a) of the Act only after the brands are published in Part II of the Canada Gazette and form part of the Regulations Respecting Prescribed Brands of Manufactured Tobacco and Prescribed Cigarettes and the Regulations Relieving Special Duty on Certain Tobacco Products.
For all enquiries related to this notice or to prescribed brands of tobacco products, call 1‑866‑330‑3304 (option 4).
For all technical publications related to the Excise Act, 2001 and its regulations, go to Excise duties technical information under the Excise Act, 2001.
To make a general or technical enquiry on excise duties or request a ruling or interpretation related to excise duties, go to Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge.
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