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

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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).
O.C. 1929-86, s. 1.