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However, during the development of their product, the makers of Juul made a surprising discovery: by using certain organic acids to form nicotine salts (in this case, benzoic acid), they observed that these salts could be vaporized at low temperatures and that nicotine was absorbed at a rate similar to that of free nicotine

According to a 2019 report from Toronto Life Magazine, Grand River Enterprises initially fought the federal government in court arguing it was not required to pay duties and excise taxes on its products under the terms of the Indian Act, but after several years operating without a licence, agreed to cooperate, incorporate and pay the tobacco tax

[7] Establishing minimum prices for all tobacco products may help encourage price sensitive users to quit rather than switch to a lower-cost product