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In Canada, most of the provinces require smokers to be 19 years of age to purchase cigarettes (except for Quebec, Saskatchewan, Manitoba and Alberta, where the age is 18)

Philip Morris International, n.d.)

For Costs per Year, we multiplied the average cost by 365 days

53 Backstage at Moschino Fall 2016

and in particular Target 12.4 which states that "By 2020, achieve the environmentally sound management of chemicals and all wastes throughout their life cycle, in accordance with internationally agreed guidelines, and significantly reduce their release to air, water and soil, in order to minimize their adverse impacts on human health and the environment"[3]