State Any substance containing tobacco leaf including, but not limited to, cigarettes, cigars, pipe tobacco, snuff, chewing tobacco, or dipping tobacco or rolling papers, alternative nicotine products (non-combustible product containing nicotine that is intended for human consumption, whether chewed, absorbed, dissolved or ingested by any other means) and vapor products (non-combustible product containing nicotine that employs a heating element, power source, electronic circuit or other electronic, chemical or mechanical means used to produce vapor from nicotine in a solution, for example e-cigarettes)
(in Korean)
They havent been studied in a rigorous manner. Rizzo also notes that studies on e-cigarettes are especially challenging due to difficulties in making direct comparisons
Qubecs tobacco tax rates are somewhat lower than other provinces like British Columbia, but they have been consistently increasing to combat smoking rates