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All pleasure vessels imported by residents of Canada, regardless of where the vessels are licensed or registered, are subject to all applicable duty and taxes when they are first imported into Canada

Nicotine does not cause lung cancer, but it is the reason why people find it so hard to give up smoking once they start

Example: Z71.3 (Dietary counseling and surveillance) could be the principal diagnosis if the patient is visiting for weight loss counseling

Contact the Office of Small Business Assistance at 1-877-287-1373 (9am EST-4pm EST) or Tobacco-Small Business ([email protected]) for help.

This checklist serves as a good starting point for calculating TRL fees for your jurisdiction