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(The GRADE Working Group, 2013)

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Sales Taxes (GST, PST, HST) After federal and provincial tobacco taxes are applied, Canadians still pay: GST (5%) HST (1315%) in some provinces PST (610%) in provinces such as BC, Saskatchewan, and Manitoba These taxes apply to the final retail price, which already includes tobacco taxes, meaning smokers pay tax on top of tax

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Despite higher numbers of providers, access to these providers may still be limited