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Typical structure: 20 cigarettes per pack 10 packs per carton Total: 200 cigarettes per carton Why it became standard: Easy to price and tax Fits retail shelves efficiently Matches daily consumption habits (1 pack/day model) But heres the gap most articles miss: This standard is not actually dominant in Canada anymore

The Department of Revenue is responsible for administering the three taxes, which are collected in practice as a single tax of $1.94 per pack of 20 cigarettes

They argue that higher taxes hit the pocketbooks of convenience store owners and smokers, and amount to a regressive tax on the poor