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An obligee is the person or organization that requires you to get a bond

Pearson, J.L., et al, Quick, dirty, and cheap: crowdsourcing harm perceptions surrounding American Spirit Cigarette pack descriptors. 2013 Society for Research on Nicotine and Tobacco Annual Meeting, Boston, MA (in a large sample of U.S

To truly comprehend the gravity of the situation, you only need to observe the aftermath
This is a massive barrier to change and needs recognition by Health Canada

(1) Persons proposing to use an accounting method for identification of merchandise or articles for drawback purposes which has not been previously approved for such use (see paragraph (c) of this section), or which includes modifications from the methods listed in paragraph (c) of this section, may seek approval by Customs of the proposed accounting method under the provisions for obtaining an administrative ruling (see part 177 of this chapter)
"Quick Facts on the Risks of E-cigarettes for Kids, Teens, and Young Adults"