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The second step in the approach was to estimate the number of non-alcohol-attributable deaths in Canada (i.e., the deaths that would occur if no one person consumed alcohol)

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We were unable to determine whether these adjustments caused the tax and licensing programs to be overcharged or undercharged their fair share of supervisor and support staff costs because total actual time charges were not available to compare against the adjustments

From this, we estimated tar quantities based on the rated (side of the pack) levels after adjusting for the fact that these levels considerably underestimate actual consumption