2. For the purposes of this Act, “tobacco product manufacturer” means any group of persons or assets, whatever its legal form, that manufactures or manufactured, or causes or caused another group to manufacture, tobacco, a tobacco derivative or a product containing tobacco.
The following groups of persons or assets are considered tobacco product manufacturers:(1) a group that, during the course of a fiscal year, derives or derived 10% or more of its revenues, calculated on a consolidated basis in accordance with accounting principles generally accepted in Canada, from research on, or the manufacture, marketing or promotion of, tobacco products by itself or by another group;
(2) a group that engages or engaged, or causes or caused another group to engage, in research on or the marketing or promotion of tobacco products; and
(3) a group that is or was a trade association whose principal activity consists or consisted in promoting the interests of tobacco product manufacturers, or engaging, or causing another group to engage, in research on or the marketing or promotion of tobacco products.
The manufacture of a tobacco product includes the production, assembly and packaging of the product.