Tobacco cost recovery: Sales and revenue
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Statement of sales and revenue
Designated manufacturers (herein referred to as “manufacturers”) must submit a statement of sales and revenue (herein referred to as the “statement”) no later than April 30 of each fiscal year that reports their tobacco product net sales revenue for the previous fiscal year (April 1 to March 31).
Domestic net sales revenues for each of the following categories of tobacco products, which are made in whole or in part of tobacco and intended for retail sale in Canada, must be reported:
- Cigarettes
- Cigars
- Little cigars
- Cigarette tobacco
- Leaf tobacco
- Pipe tobacco
- Water pipe tobacco
- Smokeless tobacco
- Heated tobacco products
- All other types of tobacco product that are made in whole or in part of tobacco.
Papers, tubes, or filters intended for use with a tobacco product, a device that is necessary for the use of a tobacco product or the parts that may be used with that device are not subject to the Tobacco Charges Regulations and therefore, net sales revenues of those products are not required to be included in the statement.
For a complete list of what should and should not be included in the reported net sales revenue and how to complete the statement, refer to the Tobacco Charges Regulations Guide.
The completed form must be sent electronically, in the original format, in the manner specified in the form. To request this form, please send an email to tcr-rct@hc-sc.gc.ca.
Record keeping
Manufacturers must keep documents they used to submit the statements or any clarifying information to assist with compliance verification:
- For at least seven years after submission of the statement
- In a paper or electronic form at the manufacturer’s principal place of business in Canada
- So they are readily accessible at all times and can be provided to Health Canada upon written request