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The report blamed excessive tax rates for the increases in smuggling

Manufacturers and importers of vaping products across Canada, excluding British Columbia and Nova Scotia, that sell vaping products above 20 mg/mL nicotine will be impacted by the Regulations because they will be unable to distribute or sell their remaining stock in the 15-day period after publication of the Regulations in the Canada Gazette, Part II

Based on the tax stamps, the authors of the recent paper found that 64 percent of out-of-state cigarettes in Boston come from Pennsylvania, where the tax is a relatively low $1.60 per pack

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Archives of Physical Medicine and Rehabilitation, 82(5), 571-577