The effect of tobacco tax cuts on cigarette smoking in Canada

The effect of tobacco tax cuts on cigarette smoking in Canada

Table 1: Cigarette tax rates per carton of 200 cigarettes¹¹²

Province Year; tax rate, $
1993 1994 Date of change

Provinces where provincial taxes were cut

Quebec 29.61 8.61 February 1994*

New Brunswick 29.45 15.45 February 1994

Ontario 28.85 9.65 February 1994†

Prince Edward Island 35.45 21.20 March 1994‡

Nova Scotia 29.45 15.45 April 1994

Provinces where provincial taxes were not cut

Newfoundland 36.41 31.41 NA§

Manitoba 31.85 26.85 NA

Saskatchewan 31.85 26.85 NA

Alberta 29.85 24.85 NA

British Columbia 37.85 32.85 NA

*The tax rate in Quebec subsequently increased, reaching $10.81 in May 1995.
†The tax rate in Ontario subsequently increased, reaching $10.85 in February 1995.
‡The tax rate in PEI was further reduced to $19.20 in June 1994.
§NA = not applicable.

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Table 1: Cigarette tax rates per carton of 200 cigarettes¹¹²
Province	Year; tax rate, $ 1993 1994		Date of change
Provinces where provincial taxes were cut
Quebec	29.61	8.61	February 1994*
New Brunswick	29.45	15.45	February 1994
Ontario	28.85	9.65	February 1994†
Prince Edward Island	35.45	21.20	March 1994‡
Nova Scotia	29.45	15.45	April 1994
Provinces where provincial taxes were not cut
Newfoundland	36.41	31.41	NA§
Manitoba	31.85	26.85	NA
Saskatchewan	31.85	26.85	NA
Alberta	29.85	24.85	NA
British Columbia	37.85	32.85	NA
*The tax rate in Quebec subsequently increased, reaching $10.81 in May 1995. †The tax rate in Ontario subsequently increased, reaching $10.85 in February 1995. ‡The tax rate in PEI was further reduced to $19.20 in June 1994. §NA = not applicable.