The Canadian government announced last year it would introduce a new excise tax on nicotine vaping products in 2022.

The tax is based on e-liquid volume and not a measure of nicotine content, which is a relief for many. However, the tax could still prove punitive for many smokers seeking to quit.

Joining us today to talk about the troubles of this new tax is Ian Irvine, Professor of Economics at Concordia University and Research Fellow at the C.D. Howe Institute.