Back to matchesWe found a matchYour institution may have rights to this item. Sign in to continue.TitlePayment Tax Gap and Collection Efforts /Tax Gap for Federal Excise Duty on Cigarettes .AuthorsA. M.SubjectsGOVERNMENT publications; CANADA Revenue Agency; EXCISE tax; CIGARETTE tax; TAX collectionPublicationCanadian Tax Journal / Revue Fiscale Canadienne, 2021, Vol 69, Issue 3, p1019ISSN0008-5111Publication typeArticleDOI10.32721/ctj.2021.69.3.ctr