I-2, r. 1 - Regulation respecting the application of the Tobacco Tax Act

Full text
1.7. For the purposes of application of the third paragraph of section 17.5 of the Act, the statement to be furnished shall indicate the name and address of each customer and the total sales and deliveries for each of the following categories of tobacco products:
(a)  the tobacco products identified in accordance with section 13.1 of the Act;
(b)  the tobacco products that are not identified in accordance with section 13.1 of the Act and that are intended for retail sale in Québec;
(c)  the tobacco products that are not identified in accordance with section 13.1 of the Act and that are intended for retail sale outside Québec and specifying for each sale, as the case may be, the jurisdiction under which the tobacco products are identified.
O.C. 179-92, s. 1.