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Smokers claim it relieves stress, suppresses appetite and induces comfort, on the other hand, it causes health issues such as infection, pneumonia and even serious diseases such as certain types of cancer, cardiovascular disease or COPD

The concern there for us is that, in the public health space, when tax policy treats one category of products more favorably than the others, it can encourage switching rather than quitting. Some proponents of a lower vaping tax maintain that e-cigarettes are a safer alternative and ease a smokers decision to quit

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The rate of tax varies across the provinces, as does the practice of applying additional sales taxes to these products