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If you reside in one of these provinces or territories and you return to Canada at a port of entry in your province or territory of residence, the goods that you import in excess of your personal exemption will be subject to a provincial or territorial assessment

As the figure indicates, total state revenues from existing excise taxes on cigarettes and other tobacco products were just under $840 million in 2014-15

Smoking significantly exacerbates this risk, with recent evidence showing that cigarette smoking is associated with a 22% increased risk of CVD events in MASLD patients compared to non-smokers (aHR 1.22, 95% CI 1.151.30) [71]