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The breakdown of that price is roughly as follows: Federal excise duty: approximately $38$40 per carton of 200 cigarettes Provincial tobacco tax: $37 to $70+ per carton depending on province (lowest in Ontario, highest in British Columbia and Newfoundland) Retail markup and GST/HST: added on top Premium retail brands like Du Maurier or Benson and Hedges sit at the top of that range

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When you are developing packaging for cigarettes, you have to print the name of the brand and its contact details

Alternatively, Autor et al (2020) find that firms exposed to large scale import competition may see declining revenues and reduce their R&D expenditures