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I-2, r. 1 - Regulation respecting the application of the Tobacco Tax Act
Section 1
Disposition versions
1. In this Regulation:
(a) “brand of cigarette” means a type of cigarette sold under a particular trade name;
(b) “related persons” means persons not dealing at arm’s length as defined in sections 17 to 21 of the Taxation Act (chapter I-3).
