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The Regulations will support Canada's Tobacco Strategy (CTS), which aims to reduce the burden of disease and death from tobacco use and its consequential impact on the health care system and society

Consistent with LaFaive, Fleenor and Nesbit (2008), we employ a linear trend to capture the variation in smoking intensity through time, as indicated in Equation 3: Cons it = Smoke it * f(Trend t ) where f(Trend) represents the above-described linear function of smoking intensity and its systematic under-reporting