Tobacco Charges Regulations — 3
Statement of sales and revenue 3 (1) A designated manufacturer must submit to the Minister, no later than April 30 of each fiscal year, a statement of sales and revenue for the previous fiscal year that includes the following information: (a) the designated manufacturer’s name, telephone number, email address and the civic address of its principal place of business in Canada; (b) the name, telephone number and email address of the individual who prepared the statement of sales and revenue and the civic address of their workplace; (c) the name, telephone number and email address of the individual who is responsible for the designated manufacturer’s financial affairs and the civic address of their workplace and, if that individual works for an entity other than the designated manufacturer, the name of the entity, as well as the telephone number, email address and civic address of its principal place of business in Canada; (d) the name, telephone number and email address of the individual responsible for communications respecting payment of the annual charge and the civic address in Canada of their workplace; (e) the business number assigned to the designated manufacturer by the Minister of National Revenue; (f) the date of the statement of sales and revenue and the fiscal year to which it relates; (g) the designated manufacturer’s net sales revenue for each of the following categories as well as its total net sales revenue: (i) cigarettes, (ii) cigars, (iii) little cigars, (iv) cigarette tobacco, (v) leaf tobacco, (vi) pipe tobacco, (vii) water pipe tobacco, (viii) smokeless tobacco, (ix) heated tobacco products, and (x) all other types of tobacco product; and (h) for each category referred to in subparagraphs (g)(i) to (x): (i) in the case of a tobacco product sold by weight, the total weight in kilograms of the tobacco products sold during the fiscal year minus the total weight in kilograms of the tobacco products returned during the same fiscal year, (ii) in the case of a tobacco product sold as a unit or as a package containing more than one unit, the total number of units sold during the fiscal year minus the total number of units returned during the same fiscal year, and (iii) the total value, in Canadian dollars, of any excise duty imposed during the fiscal year on the tobacco products sold minus the total value, in Canadian dollars, of any excise duty imposed during the same fiscal year on any returns of the tobacco product. Attestations (2) The statement of sales and revenue must include the following signed and dated attestations: (a) an attestation by the individual who prepared the statement that the information in the statement is correct and complete to the best of their knowledge and belief and is provided in good faith; and (b) an attestation by the individual who is responsible for the designated manufacturer’s financial affairs that the statement was prepared in accordance with generally accepted accounting principles. Electronic submission (3) The designated manufacturer must submit the statement of sales and revenue using the form established by the Minister entitled Statement of Tobacco Sales and Revenue , as amended from time to time, and must send it electronically in the manner specified in the form. Clarification (4) A designated manufacturer must, within ten days of the day on which the Minister makes a request, submit to the Minister any information that is necessary to clarify information in the statement of sales and revenue.