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E-cigarettes were not initially regulated by Health Canada because they dont contain nicotine, which made them illegal to sell, but this was not widely enforced

But Michael Nakamoto, a fiscal analyst with the Legislature's Fiscal Analysis Division, said decades of data reveal an uncomfortable irony: the two most recent cigarette tax increases, in 2003 and 2015, each produced a short-term spike in revenue, but as more smokers quit, that was followed by a steady decline back toward where the tax revenue started

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