I-2, r. 1 - Regulation respecting the application of the Tobacco Tax Act
1.6.1. For the purposes of the fifth paragraph of section 17.2 of the Act, the invoice or any other document the holder of a collection officer’s permit must give the retail vendor shall indicate
(a) a serial number;
(b) the date on which the retail vendor acquired the cigars and the address of the place of delivery;
(c) the name and address of the parties and the retail vendor’s registration number;
(d) the quantities, sold or delivered, of cigars by type of cigar, with a description of each type of cigar and an indication of the number of packages and cigars per package; and
(e) for each cigar, its sale price, taxable price, the amount equal to the tax collected or to be collected and the total of the amount equal to the tax collected or to be collected by type of cigar.