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In many cases, these duties are calculated based on Canadian provincial and federal tax rates, which vary and can be substantial when adding up across multiple packs

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The emphasis on controlling the content of cigarette advertising rather than the sale of cigarettes themselves is an indication of the power that advertising has attained in American society, particularly advertising for products that, like cigarettes, have no useful external function but that come under the merchandisers category of pleasure products, the need for which is essentially subjective

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