Tobacco cost recovery: Annual charge payment procedures
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Invoices
Each year, after reviewing the statements of sales and revenue, 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.
The invoices are sent to manufacturers no later than October 30Footnote 1. They will state the amount payable and payment terms, and whether an estimate was used or a correction was made.
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.
Footnote
- Footnote 1
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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.