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If a higher volume of submissions is received than is currently expected, FDA intends to ensure that entities who submit an adequate plan by the recommended submission date and who work in good faith with FDA to complete its review are not delayed or prevented from distributing or advertising cigarette packages or advertisements due to the agency not having approved their plans by the effective date of the final rule

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References Revenu Qubec Tobacco Tax Rates Government of Canada Federal Excise Duties on Tobacco Canadian Cancer Society Cigarette Prices Across Canada Smoke-Free Canada Provincial Tobacco Tax Comparison Statista Average Canadian Cigarette Prices by Province

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