Completed Access to Information Requests

Records from January 1, 2014, to April 30, 2026, regarding the assessment and collection of special duty on traveller tobacco under section 54 of the Excise Act, 2001 at Canadian land border ports of entry, including the annual totals of traveller tobacco duty collections disaggregated by individual land border port of entry, to the extent such port-level data exists separately from the aggregate annual totals already produced under ATIP request A-2025-21600; any operational guidance, directives, policy documents, or training materials governing the Canada Border Services Agency officer assessment and collection of traveller tobacco special duty at land border crossings, including any guidance on officer discretion, de minimis thresholds, or exemption application; any internal analyses, audits, or assessments of collection effectiveness, enforcement yield, or compliance rates for traveller tobacco duty at land border locations; and any records documenting the gap between theoretical traveller tobacco duty liability and actual collections at land border ports.