E. P. G.
24 JAN1984
Imperial Tobacco Limited
J=-=-n-Louis Mer~
R,es,cent =-:7::
January 18, 1984
Brian Garraway, Esq.,
B.A.T. Industries,
Windsor House, 50 Vic::-.:a Street,
London SWlH ON-L
England.
Dear Brian:
In talking --~-zh Mr. Paul ?ar6 today, he
indicated that
you were interested i= our Tobacco Taxation
Exercise, and that
you would appreciate receiving copies of any
documentation that
we might have used in cur contacts with our
various levels of
Governments.
I enclose three documents which were prepared for
the
Canadian Tobacco Industry by the consulting firm
of Peat Marwick
& Partners:
1) Economic i=oact of the tobacco industry in
Canada
for 198'-'-,
2) The impacts of the Canadian Tax System on
Tobacco
Products;
3) The ?rice Elasticity of Demand for Cigarettes.
These doctments were given to the Federal Minister
of
Finance and also to t"-a ministers of Finance of
the five provinces
that currently have a fully indexed system of
tobacco products
taxation. Currently, we have had a certain degree
of success in
that two provinces wh4-zh were scheduled for a tax
increase in
early January have anncunced, instead of an
increase, a very small
tobacco tax reduction. The big test of our
strategy will come in
the form of the Federa: Bu~iget which is due in
late winter or early
spring. Here, we are 1:ok4ng for a major change in
the legislation
nothing less than the 7e=;val of the indexation of
Federal tobacco
taxes to the Tobacco Frice Index.
0
C=)
BATCo document for Province of BritiSh Columbia 20
April 1999


Yr. ?aul Pari also mentioned that your proposal
to the shareholders of "Eagle Star" has been
accepted;
congratulations to you and to all your colleagues
at B.A.T.
Industries.
Sincerely,
M11: p t
Enclosures
c.c. 'fr. Paul Fari
Imasco Limited.
L14
BATCo document for Province of BritiSh Columbia 20
April 1999