Taxation opponents' key argument is the threat of renewed smuggling. Discussion of the validity of these claims is provided:
Tobacco Control: Myths and Realities. The Ontario Campaign for Action on Tobacco. Michael Perley, Director. February 2003.
Health groups urge lawsuit on tobacco taxes: Letter to federal Minister of Justice, Martin Cauchon (January 13, 2003)
Rothmans, Benson & Hedges and the smuggling of cigarettes into Canada. Non-Smokers' Rights Association.
The Smuggling of Tobacco Products. Testimony before the United States Senate Democratic Task Force on Tobacco. Testimony by David Sweanor, Senior Legal Counsel. May 4, 1998.