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Description

The Golden Virginia Japanese Premium Loose Tobacco 500 Grams pack is ideal for regular smokers or those who roll daily, offering greater overall value

In 2023, the estimate was slightly higher (5.22 million Canadians)

(i) Subject to paragraph (d)(3) of this section, a plan or issuer may treat beneficiaries as two or more distinct groups of similarly situated individuals if the distinction between or among the groups of beneficiaries is based on any of the following factors: (A) A bona fide employment-based classification of the participant through whom the beneficiary is receiving coverage