definiens: means all usable and merchantable inventories of label artwork, advertising and promotional materials relating to the Products, including tangible and intangible advertising and promotional materials ; means New Drug Submissions filed with Health Canada as identified in Schedule 4.1.22 ; means the total gross sales ( number of units shipped times the invoiced price per unit ) to third persons representing sales invoiced by the Purchaser of the Product(s ), less deductions for the following to the extent actually paid or allowed : ( a ) sales and excise taxes and duties ( including import duties ) paid or allowed by a selling party and any other governmental charges imposed upon the manufacture or sale of a Product ; ( b ) normal and customary trade, quantity and cash discounts ( up to the normal and customary discount in Canada for early payment of invoices ) and rebates, charge - backs and administrative fees ( including rebates to social and welfare systems ) ; ( c ) allowances, charge - backs and credits to third persons on account of rejected, damaged, outdated, returned, withdrawn or recalled Product or on account of retroactive price reductions affecting a Product ; ( d ) amounts due to third persons on account of rebate payments ; and ( e ) transport, freight, insurance, handling and distribution transportation charges and insurance through the whole distribution pipeline ( e.g., from the Purchaser through to a customer )