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A telephone call requesting data was then made at a time that corresponded with business hours of the contact country (standardised telephone script included in appendix A)

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CALL TO ACTION Although tobacco policies are proven to decrease tobacco use, these policies have not been consistently adopted and implemented across the country, leaving Tobacco Nation residents unprotected by fundamental tobacco prevention and cessation measures

Tax 5% Alberta GST Tax 12% British Columbia GST + PST Tax 13% Manitoba GST + PST Tax 15% New Brunswick HST Tax 15% Newfoundland & Labrador HST Tax 5% Northwest Territories GST Tax 15% Nova Scotia HST Tax 5% Nunavut GST Tax 13% Ontario HST Tax 15% Prince Edward Island HST Tax 14.975% Quebec GST + QST Tax 11% Saskatchewan GST + PST Tax 5% Yukon GST Buyer's Premiums: From (Incl.) To (Excl.) Premium 0.00 Infinite 18% Additional Fees: No data available

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