Am I obligated to report samples distributed with my magazine, such as lotion or perfume?

The brand owner of the sample is the obligated steward if that brand owner has residency in the relevant province and is responsible for reporting the packaging and/or printed material associated with any samples distributed to residential consumers.  If however that brand owner does not have residency and is not a voluntary steward, you are obligated as the first importer and need to include in your steward report the PPP associated with samples distributed on their behalf.