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But the Independent Fiscal Office said last year that cigarette tax revenue has declined as fewer people are smoking

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Hammond and colleagues (2017) surveyed Canadian high school students (n = 17,318) and found that past 30-day e-cigarette use among baseline never smokers was associated with increased likelihood of smoking a whole cigarette by follow-up and that past 30-day e-cigarette use among baseline never daily smokers was associated with increased odds of having smoked daily for at least 7 consecutive days by follow-up after adjusting for covariates

A current version of both titles and other relevant statutory sections are available in the ATC Law Book