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By 1988, federal legislation was adopted to ban tobacco advertising (the year Canada hosted a smoke-free Olympics and the WHO organized the first World No Tobacco Day)

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Several credits, including the Community Development Finance Authority (CDFA) investment tax credit and the research and development tax credit, can then be used to reduce a companys final tax bill

In 1978 the NTTA's Committee on Tax Evasion's "Report of Indian Cigarette Tax Litigation" warned of substantial revenue losses and stated that others besides state officials should be concerned about the continued sale of tax-free cigarettes in smokeshops: Cigarette manufacturers and distributors should be concerned because these tax losses must be made up by increases in other taxes, some of which will inevitably fall upon them