That's fine, but the tobacco tax is a double-edged sword: an appropriate tax can curb the purchase of tobacco, but too much tax can lead to contraband. I know of what I speak; I am from Quebec, and I was born in 1964. Like anyone, teenagers are tempted to try smoking. Thank goodness René Lévesque had just been elected premier. For the first time in Quebec's history, he introduced massive taxes on tobacco. Clearly, that dampened any enthusiasm I may have had at the time to take up smoking, when I was a student in my teenage years. That said, I realize that isn't a responsibility that falls on you; I just wanted to give you some context.
The surtaxes imposed in the 1990s led to an increase in illegal tobacco. I am from Loretteville. I have some wonderful neighbours, but unfortunately, some of them got involved in illegal activities and were severely punished under the law. I should point out that, when Grand Chief Konrad Sioui was elected in 2008, he took the bull by the horns and curbed the expansion of illegal tobacco activities in Wendake.
Has the Department of Finance determined where the fine line is between an appropriate tax that deters people from smoking and generates acceptable economic spinoff, on one hand, and an excessive tax that tilts the industry towards the wrong side of the law, on the other hand? Has the Government of Canada done the math and come to the clear conclusion that the right amount of taxation can be beneficial, but that too much can be detrimental?