There are products that are assembled from kits but that, once assembled, are identical to other products. An example is the roll-your-own cigarette. Because the kit requires time to assemble, it is more costly than the assembled product; in the absence of tax competition, the kit is not bought...

In December 1995 Health Canada published Tobacco Control: A Blueprint to Protect the Health of Canadians which outlines the Government of Canada's new strategy to reduce tobacco consumption. Bill C-71, The Tobacco Act, was subsequently introduced, and received royal assent in April, 1997. The...