I.

ABSTRACT
I recommend an excise tax of 10-20% to be applied to sugar-sweetened beverages sold in
Canada considering the negative impact that these products have on the health of Canadians and
the viability of taxation as a solution to reduce the consumption of sugar. To make a significant
impact, taxation should be combined with other policy initiatives such as restrictions on
marketing SSBs for children, easier access to healthy food choices, educational programs on the
effects of sugar and decreasing the availability of SSBs in places like schools, daycares, and
recreation facilities. Taxation is needed and this has been determined from an understanding of
research behind SSBs. Now, more than ever, more Canadians are obese. There is a substantial
amount of studies that show that there is a clear link of consumption of SSBs to excess weight,
obesity, immune system issues, leptin resistance, addiction and chronic disease in both adults and
children. There is factual evidence that shows that a taxation on SSBs could solve one of
societys greatest problems. Based on the success of taxation of SSBs in other countries and
regions, an excise tax could decrease the rate of consumption of SSBs. Taxation of up to 20%
can lead to a consumption decrease by approximately 10% in the first year of its implementation,
with an estimated 2.6% decrease in weight per person on average. Revenue generated from
taxation can be allocated to fund other health related initiatives. A significant number of
influential national organizations and members of parliament support a tax on SSBs.

II. INTRODUCTION AND BACKGROUND OF THE ISSUE.

Currently, sugar is consumed consistently around the world and in large amounts. This
huge demand has caused companies to start using the form of sugar fructose because it is 20%
cheaper than regular table sugar or sucrose. Glucose is what gives us a reasonable amount of
energy while fructose doesnt. Fructose is one of the reasons that sugar is deemed as toxic by
experts in health. Fructose is most often turned into fats by the liver and is shipped out into
cholesterol particles. The fat doesnt leave the liver which causes it to be clogged and this can
cause fatty liver disease. Fatty liver disease can cause severe liver damage such as cirrhosis and
can cause heart attacks. Fatty liver disease is one of the many terrible disease that stem from the
consumption of sugar. 1
Sugar Additives and Health Canada
Sugar substitutes that are added to many pre-packaged foods and are regulated as food
additives and must follow strict rules under Canada's Food and Drug Regulations. The current
sugar substitutes that are approved for use as food additives in pre-packaged foods in Canada
include:
acesulfame-potassium
Aspartame
erythritol
neotame
Sucralose
sugar alcohols (polyols) such as sorbitol, isolmalt, lactitol, maltitol, mannitol and xylitol
thaumatin
1

Gunnars, K. (2013, September). 10 Disturbing Reasons why sugar is Bad for you. Retrieved
from:https://authoritynutrition.com/10-disturbing-reasons-why-sugar-is-bad/

These products are used in many foods such as drinks, desserts, cereals, gum and candy.
Aspartame, a low calorie sugar substitute is one of the most common additives. Also, the
recommended amount of sugar is 6 teaspoons a day and food products with sugar substitutes do
not follow this limit.
Health Canada is responsible for utilizing the Food and Drugs Act. The Food and Drug
Regulations require pre-packaged foods to list ingredients, including additives like sugar
substitutes. Ingredients are always listed in descending order by weight. The Health Products and
Food Branch of Health Canada regulates food additives and this includes sugar substitutes. The
additives that are allowed in the food that is sold in Canada must be listed in the Food and Drug
Regulations. If a new food additive will be added to food or if a food additive wants to be used in
a new type of food, a detailed submission must be sent to Health Canada. The submission must
include the physical and chemical properties of the substance, the amount and reason for its use,
and the results of tests proving safety of the product, as well as other requirements. Food additive
submissions are assessed by the Health Canada's Bureau of Chemical Safety.2
Sugar and the Immune System
Sugar produces a short burst of energy and is enjoyable for many in the short term. This
is the reason why foods that include sugar are called comfort food and are consumed when
people are stressed, sad etc. Sugar has a similar effect to painkillers and this is caused by the
release of endorphins into the body when sugar items are consumed. Endorphins are a morphinelike chemical in the body which naturally circulates when one is excited, exercising, or eating
spicy foods. Its known as the feel good chemicals. This simple effect causes a direct and
significant effect to the immune system for hours after the sugar is consumed.
According to a 1973 study which was done by Loma Linda University, when an
individual eats 100 grams of sugar, which is equivalent to the amount in a 1 liter bottle of soda,
the white blood cells become 40 percent less effective at killing germs like bacteria and viruses.
100 grams of sugar can severely damage the immune system for up to 5 hours from the time it
was consumed.
Sugar impacts the white blood cells by competing for space in the cells with Vitamin C.
A biochemist name Linus Pauling, a biochemist conducted research in the 1970s to understand
how the body utilizes Vitamin C. Linus Pauling discovered that white blood cells need Vitamin
C to destroy bacteria and viruses. Sugar and Vitamin C are very similar in chemical structure.
When sugar is consumed, it must compete for space in the immune cells with Vitamin C. The
more sugar in the system, the less Vitamin C can enter the white blood cells.
When the body consumes high fructose corn syrup, the body needs to utilize nutrients
from the bones, skin, and vital systems to break down the concentrated sweetener. The kidneys
will cause an increase in urine production to water down the sugar. This process causes a lot of
dehydration and this can speed up signs of aging and disease.2
Sugar and Obesity
Obesity means that an individual weighs at least 20% more than what is considered a
normal weight for a specific height. It increases risk for the following conditions: (Keep in mind
the risk rises if the individual has family history of the condition)

Sugar's Effect on Your Immune System and How Fresh Foods Can Help. (n.d.). Retrieved January 14, 2017, from
https://healthfree.com/nutrition-sugar-immune-system-foods.html

Heart disease and stroke

High blood pressure
Diabetes
Some cancers
Gallbladder disease and gallstones
Osteoarthritis
Gout
Breathing problems, such as sleep apnea and asthma
Also, where the weight is distributed may matter. If it's mostly in the stomach (the
"apple" shape), that may cause a person to be more at risk than if an individual had a "pear"
shape, meaning that a majority of the weight is around the hips and buttocks.3
Obesity and excess weight across the spectrum continue to be at high levels in Canada
with 62% adults and 32% of children and youth (6-17 years) with excess weight or obesity4 5. In
2004, Canada had endorsed the World Health Organization (WHO) Global Strategy on Diet,
Physical Activity and Health and in 2010, the Public Health Agency of Canada released Curbing
Childhood Obesity6 7 which called for government leadership and joint and complementary
actions by other sectors in Canada. It was recommended to facilitate programming that would
provide less advertising for foods high in sugar, less access to SSBs, and more access to healthy
foods.8
SSBs are one of the contributing factors that lead to the increase in obesity nationwide.8
9
As various institutions around the world implement taxes on SSBs, there is an array of evidence
in support of taxation as way to decrease the consumption and potential impact of SSB on
society.10 In 2010, DC released a position paper which called for restrictions on the advertising
of unhealthy foods and beverages to children11 and now DC is working with various Canadian
organizations who are concerned about marketing to children.12 Dietitians of Canada is one of
these organizations and has given full support for school nutrition and daycare policies and
3

Obesity and Diseases: Weighing Your Risks. (n.d.). Retrieved January 14, 2017, from
http://www.webmd.com/diet/obesity/obesity-health-risks#1
4

Statistics Canada. Body Composition of Adults, 2012 to 2013. Available from: http://www.statcan.gc.ca/pub/82625- x/2014001/article/14104-eng.htm
5
Statistics Canada. Body Mass Index of Canadian Children and Youth, 2009-2011. Available from:
http://www.statcan.gc.ca/pub/82-625- x/2012001/article/11712-eng.htm
6
World Health Organization. Obesity and overweight fact sheet. Geneva: Global Strategy on Diet, Physical Activity
and Health; 2003. Available from: http://www.who.int/dietphysicalactivity/media/en/gsfs _obesity.pdf
7
Public Health Agency of Canada. Curbing Childhood Obesity; 2010. Available from:
http://www.phacaspc.gc.ca/hp-ps/hl-mvs/framework-cadre/indexeng.php#an
8
Woodward-Lopez G, Kao J, Richie L. To what extent have sweetened beverages contributed to the obesity
epidemic? Public Heal Nutr. 2011;14(3):499509. Available from: http://www.ncbi.nlm.nih.gov/pubmed/20860886
9
Committee on Accelerating Progress in Obesity Prevention, Food and Nutrition Board, Institute of Medicine.
Accelerating Progress in Obesity Prevention: Solving the Weight of the Nation. 2012. Available from:
http://www.nap.edu/catalog/13275/acceleratingprogress-in-obesity-prevention-solving-the-weight-of-the
10
World Cancer Research Fund International. WCRF International Nourishing Framework. 2015. Available from:
http://www.wcrf.org/sites/default/files/3_Economic Tools_Final.pdf
11
Dietitians of Canada. Position of Dietitians of Canada: Advertising of Food and Beverages to Children. Toronto;
2010. Available from: http://www.dietitians.ca/Downloads/Public/Advertising -to-Children-position-paper.aspx
12
Childhood Obesity Foundation. M2K Position Statements, Endorsements and Recommendations. Available from:
http://childhoodobesityfoundation.ca/m2k-positionstatements-endorsements-recommendations/

programs that allows children less access to SSBs. This position paper specifically focuses on
taxation as a policy instrument to limit consumption of SSBs.
Free sugar is defined by the World Health Organization and the US Food and
Agriculture Organization in various reports as "all monosaccharides and disaccharides added to
foods by the manufacturer, cook, or consumer, plus sugars naturally present in honey, syrups,
and fruit juices".5
Obesity is now a global epidemic and a major risk factor for many diseases like heart
diseases, diabetes, stroke and some cancers. Globally, excess weight and obesity are responsible
for 5% of deaths, while high blood pressure is responsible for 13%, and raised blood glucose 6%.
5 9The prevalence of overweight and obesity is measured using the Body Mass Index (BMI).
When an individual is overweight they have a BMI level that is 25 or more is overweight and
when they are obese it is 30 or more.
Overweight and obesity occur when more energy (measured in calories) is consumed
than is used up. Diets which are high in fat and sugar are full of energy and contribute to obesity
and overweightness.10 The excess consumption of free sugars, particularly in the form of SSBs,
is associated with weight gain for children and adults. While sugars are found naturally in many
foods, including fruits and milk, the addition of sugars to food products significantly increases
the total energy content of the product. SSBs consist of added sugars like sucrose or high
fructose corn syrup. A 330ml SSB has 9tsb of sugar and little to no energy and very little
nutritional value.

(Health Diet, 2015)

This graph shows the correlation between an increase of sugar intake and an increase in
obesity which leaves people at risk of diabetes.
The Cost of Obesity
According to the Organization for Economic Co-operation and Development, Canada
ranks fifth among countries where obesity is prevalent in adults, behind the U.S., Mexico, New

Zealand and Australia. It was determined that the healthcare costs from Canadian citizens
obesity is $4.6-billion to $7.1-billion a year.13
Leptin Resistance
Leptin is a hormone that is produced by fat tissue, which sends important messages
saying that you should eat, reproduce, and for the body to work overtime in order to repair itself.
Fat communicates to the brain with regards to the amount of energy that is available and how the
energy should be used. There is evidence proving that leptin has an affect on the parts of the
brain that control the desire to eat. Leptin changes the chemistry of the brain and alters parts of
the brain that are in control of metabolism and hunger. Leptin regulate the process of how the
body stores fat. When excess weight is gained, this fat produces more leptin and this
communicates with the brain so that the body stops storing fat and creating it. As well, it
communicates that the body should start burning excess fat. This is done by signals sent to the
brain so that the body may stop feeling hungry and stop consuming food. If the brain doesnt
hear the messages from the leptin, the body will continue storing fat and consuming even more
fat.
Many people who are obese are leptin resistant. Leptin resistance occurs when the body
doesnt properly hear leptin's signals. This occurs from an overexposure to this hormone by
consuming too much sugar. This is a similar process that occurs with the hormone insulin. When
there is high blood sugar levels, insulin is released multiple times and this makes the cells
insulin-resistant, this causes a lot of insulin production, and can cause type 2 diabetes.
It is like someone constantly knocking on a door and the person in the room eventually
stops answering after they have knocked multiple times. The same process occurs with leptin. As
sugar becomes metabolized then stored as triglycerides in the fat cells, the fat cells release surges
of leptin and those surges cause leptin-resistance, similar to how it results in insulin-resistance.
When the body is leptin-resistant, it is unable to understand the message and tell the body to stop
consuming fat and burn fat so it stays hungry and stores even more fat.
This will not only contribute to weight gain, but also increases the risk of many chronic
illnesses that have been mentioned previously in this paper.14
Sugar and Addiction
When sugar is consumed, it triggers the production of the brain`s natural opioids which is
key to starting the addiction process. Essentially, the brain becomes addicted to releasing its own
natural opioids. This effect which is experienced is on the same level as morphine or heroin.
It`s been hypothesized that the sweet receptors, which are two protein receptors located
on the tongue, which have evolved during the times when diet was low in sugar, have not
adjusted to the excess sugar in todays diets. Therefore, the extremely high stimulation of these
receptors from the excess sugar diets creates excess reward signals in the brain which can create
tolerance, withdrawal symptoms, and can override self-control mechanisms. Also, through
synaptic transmission, when there is an overload of reward signals, the increased number of
dopamine neurotransmitters are binding to receptors and this causes less receptors on the post13

Senators urge new sugar tax, ad ban to combat obesity in Canada. (2016, September 15). Retrieved January 14,
2017, from https://beta.theglobeandmail.com/news/politics/senators-urge-new-sugar-tax-ad-ban-to-combatalarming-obesity-rates/article28963736/?ref=http%3A%2F%2Fwww.theglobeandmail.com&
14
Why Do We Eat More Than We Are Supposed To? (n.d.). Retrieved January 14, 2017, from
http://articles.mercola.com/sites/articles/archive/2012/05/26/sugar-affects-leptin-signals.aspx

synaptic neuron so that the post-synaptic cleft doesnt become overstimulated. This means that
the body must consume even more sugar just to normally stimulate the post-synaptic neuron. All
of this can lead to addiction.
Tolerance and withdrawal are the poignant signs of addiction and occur with sugar. Like
many types of addictions, sugar addiction can be detrimental. As mentioned above, there is
multiple sources of evidence that show that sugar is a contributing factor to many chronic and
lethal diseases. 16
The World Health Organisation(WHO) and SSBs
The World Health Organisation (WHO) is concerned that the increasing intake of sugars,
specifically in SSBs, increases daily energy intake and most likely reduces the intake of foods
containing more nutritionally adequate calories, leading to an unhealthy diet, weight gain and
increased risk of disease. The 2013 WHOs Global Action Plan encourages the Member States to
consider the implementation of taxes, that: Create incentives to encourage behaviours associated
with improved health outcomes, Improve the affordability, and encourage consumption of
healthier foods, and Discourage the consumption of less healthy foods. The WHOs guideline on
sugar intake recommends that adults and children restrict sugar intake to less than 10 per cent of
the total energy intake per day which is around 50grams of sugar, and suggests an even further
reduction to below 5 per cent of total energy intake per day for additional health benefits like
25grams.15The Member States must create policy measure so that the amount of sugar in food
and SSBs can be reduced.
In Canada, the total daily calorie intake is 13% added sugars1617. The percentage of added
sugars is added to the amount of free sugars that is consumed and this now makes the intake of
15% of total daily caloric intake of Canadians 1819.
This percentage level exceeds the 2015 WHO recommendation to have a consumption of
10% of total energy intake reduce the risk of many non-communicable diseases. 18 In
adolescents, 7-8% of their daily energy intake is from SSBs19 and one in three report daily
consumption of sugary drinks 18.
SSB Sizes
Before the 1950s, soft-drink bottles were only 6.5 ounces. In the 1950s, soft-drink makers
started to produce larger sizes and this included the 12-ounce can which became popular in
1960. By the early 1990s, 20-ounce plastic bottles became the norm. Today, contour-shaped

15

WHO (2015): Guideline: Sugars intake for adults and children. Geneva: World Health Organization; 2015.
Heart and Stroke Foundation. Liquid Candy: Working Together to Reduce Consumption of Sugar Loaded Drinks.
2013. Available from: http://www.heartandstroke.com/atf/cf/%7B99452d8b -e7f1-4bd6a57db136ce6c95bf%7D/SSB_FACTSHEET_REV_ENG_FNL.PDF
17
Brisbois T, Marsden S, Anderson H, Sievenpiper J. Estimated intakes and sources of total and added sugars in the
Canadian diet. Nutrients. 2014;6(5):1899912. Abstract available from:
http://www.ncbi.nlm.nih.gov/pubmed/24815507
18
World Health Organization. WHO Guideline : Sugars intake for adults and children. World Health Organization.
2015:1-49. Available from: http://www.who.int/nutrition/publications/guidelines /sugars_intake/en/
19
Coalition qubcoise sur la problmatique du poids. Sugar-Sweetened Beverage Marketing Unveiled. Volume 2 Price: A Paying Argument. Montreal; 2012. Available from: http://www.cqpp.qc.ca/documents/file/2012/Report
_Marketing-Sugar-Sweetened-Beverage_Volume2- Price_2012-03.pdf
16

plastic bottles are available in even larger sizes, such as the 1.25-liter bottle which was
introduced in 2011. A can of soda contains around 40 grams or 10 teaspoons of sugar.20

Source: http://carteblanche.dstv.com/sugary-drinks/

III. STATEMENT OF THE PROBLEM

Canadians have the desire to consume sweet foods because they stimulate the receptor proteins
on the tongue and sends a signal to the brain, to centers of the central nervous system that
respond to sweet. This then allows the brain to say this is a sweet taste and people enjoy that. As
well, Canadians are concerned with the number of calories that they consume. Thus, many sugar
substitutes have been created called artificial sweeteners and have been added to many different
types of processed foods and in food preparation at home. Research reports have come out with
regards to sugar substitutes and this has caused the general public to be concerned with the safety
of the sugar substitutes. Although the addition of sugar in food offers an enjoyable experience for
the short time, it may increase risk in many non-communicable diseases such as diabetes,
obesity, insulin resistance etc. The negative effect of sugar on society is huge as there have been
increasing rates in obesity for both adolescence and adults. Sugar is detrimental to the biological
functions of the body and this is a deep-rooted issue that must be solved. This truly shows that
sugar has not only a bad affect on peoples bodies, but has caused huge damage in society as
well.21 Tobacco and alcohol were public health issues, and sugar is a public health issue as well.
This means that this issue must be solved with economic strategies and long term programming.
IV. CURRENT POLICIES
Taxes are just one of many governmental measures that have been tried out worldwide.
Others include rules that include detailed food labeling, so that people can have an understand of
how much sugar is in their food; restrictions on how SSBs are marketed and advertised; and the
20

Sugary Drinks and Obesity Fact Sheet. (2015, May 26). Retrieved January 14, 2017, from
https://www.hsph.harvard.edu/nutritionsource/sugary-drinks-fact-sheet/
21
Nova Scotia Dental Association. (2015, February). What about sugar. Retrieved from:
http://healthyteeth.org/what-about-sugar/

restrictions on the availability of these foods in in places like daycares, schools, and recreation
facilities.
Several countries and regions such as France, Hungary, Mexico, and Berkeley
(California) have introduced a tax on SSBs or foods high in sugar, however evaluation data is
only available for the policies implemented in Mexico and Berkeley18 22 23 24 . A 10% excise tax
on SSBs has been implemented in Mexico where calorie filled soda is currently one of the top
beverage choices 25. This cause a 10% increase in the cost of these product in 2014.26
A study was done in Mexico and this showed a 6- 12% decline in the consumption of
SSBs in 2014, when compared to pre-tax trends.27 These results were observed across
socioeconomic groups and there was an increase in the consumption of water. 29The City of
Berkeley levied a tax of 0.01$/an ounce on SSBs and the consumptions of SSBs has decreased
by 21% and water consumption is up 63%.
Public Health England has suggested that a tax of 10 20% would have a significant
impact on the purchase and consumption patterns of SSBs and other high-sugar products and
ultimately population health.28 A study done in Norway found that those who consume the
largest quantities of SSBs are most sensitive to price and that an increase of 11% in the cost of
SSBs would reduce consumption in the lowest consuming group by 7% and in the highest
consuming group by 17%. This effect would be magnified with larger tax increases.29
V. POLICY RECOMMENDATIONS, FEASIBILITY & IMPLEMENTATION
STRATEGIES
Introducing taxes on SSBs while removing taxes on fruits and vegetable to make them
more affordable can offer a double effect. Research and evidence shows that taxation on SSBs

22

Falbe J, Rojas N, Grummon AH, Madsen KA. Higher Retail Prices of Sugar-Sweetened Beverages 3 Months
After Implementation of an Excise Tax in Berkeley, California. Am J Public Health. 2015 Nov;105(11):2194-201.
Abstract available from: http://www.ncbi.nlm.nih.gov/pubmed/26444622
23
Eyles H, Ni Mhurchu C, Nghiem N, Blakely T. Food pricing strategies, population diets, and non-communicable
disease: a systematic review of simulation studies. PLoS Med. 2012;9(12):e1001353. Available from:
http://www.ncbi.nlm.nih.gov/pmc/articles/PMC3519906/
24
Popkin B, Hawkes C. Sweetening of the global diet, particularly beverages: patterns, trends, and policy responses.
Lancet Diabetes Endocrinol. 2015; Available from: http://www.thelancet.com/journals/landia/article/PII S22138587(15)00419-2/abstract
25
. Stern D, Piernas C, Barquera S, Rivera JA, Popkin BM. Caloric beverages were major sources of energy among
children and adults in Mexico, 1999-2012. J Nutr. 2014;144(6):949-56. Abstract available from:
http://www.ncbi.nlm.nih.gov/pubmed/24744311
26
Can a sugar tax stop obesity? (n.d.). Retrieved January 14, 2017, from
http://www.cnn.com/2016/08/31/health/sugar-tax-obesity/
27
Colchero MA, Popkin BM, Rivera JA, Ng SW. Beverage purchases from stores in Mexico under the excise tax on
sugar sweetened beverages: observational study. BMJ 2016;352:h6704. Available from:
http://www.bmj.com/content/352/bmj.h6704
28
Public Health England. Sugar reduction: from evidence into action, annexe 6, knowledge, education, training and
tools. 2015. Available from: https://www.gov.uk/government/uploads/system/up
loads/attachment_data/file/470177/Annexe_6._Kn owledge__education__training_and_tools.pdf
29
. Gustavsen G. Public policies and the demand for carbonated soft drinks: a censored quantile regression
approach. Paper presented at XIth Congress of the European Association of the EAAE. Copenhagen Denmark;
2005. Abstract available from: http://econpapers.repec.org/paper/agseaae05/247 37.htm

can decrease the consumption of these products.30 31 32. Although, taxes may be applied at
different points in the food production or distribution, many public health experts have suggested
the implementation of an excise tax on SSBs 12 33. An excise tax, unlike a sales tax paid by the
consumer during purchase, is levied (applied) before the point of purchase. Higher shelf-prices
are better at stopping purchases because sales taxes are done at the cash register after the
individual already made the decision to purchase the item34 .
The option of taxation should be utilized with a decrease of nutritionally poor foods to children
and a set guideline to provide children in schools with foods that satisfy nutrition standards.35
This policy could also save more in health care costs over the next decade (2015-2025) than it
would cost to implement, and could generate significant revenue to fund other obesity prevention
interventions like educational programming 37 36. According to Canadian research, a tax of 5
cents/100mL is estimated to generate up to $1.8 billion per annum 37. The revenue will be used
for programs that will reduce obesity and this will cause the public to be more supportive of the
taxation 38. The revenue from the tax will be invested in school programs to reduce obesity
nationwide and this would include greater access to sports and healthy breakfast clubs.
According to a 2011 poll, 40% of Canadians strongly support a tax on sugary drinks if the
proceeds are used specifically to fund the fight against obesity 39. A number of influential
Canadian national organizations support a tax on SSBs or sugary drinks including the Childhood

30

Alagiyawanna A, Townsend N, Mytton O, Scarborough P, Roberts N, Rayner M. Studying the consumption and
health outcomes of fiscal interventions (taxes and subsidies) on food and beverages in countries of different income
classifications; a systematic review. BMC Public Health. 2015;15:887. Abstract available from:
http://www.ncbi.nlm.nih.gov/pubmed/26369695
31
. Powell LM, Chriqui JF, Khan T, Wada R, Chaloupka FJ. Assessing the potential effectiveness of food and
beverage taxes and subsidies for improving public health: a systematic review of prices, demand and body weight
outcomes. Obes Rev. 2013;14(2):110 28. Available from: http://www.ncbi.nlm.nih.gov/pubmed/23174017
32
Niebylski ML, Redburn KA, Duhaney T, Campbell NR. Healthy food subsidies and unhealthy food taxation: A
systematic review of the evidence. Nutrition. 2015;31(6):78795. Abstract available from: Abstract available from:
http://www.ncbi.nlm.nih.gov/pubmed/25933484
33
Brownell KD, Frieden TR. Ounces of preventions. N Eng J Med. 2009;360:1805-8. Citation available from:
http://www.ncbi.nlm.nih.gov/pubmed/19357400
34
Falbe J, Rojas N, Grummon AH, Madsen KA. Higher Retail Prices of Sugar-Sweetened Beverages 3 Months
After Implementation of an Excise Tax in Berkeley, California. Am J Public Health. 2015 Nov;105(11):2194-201.
Abstract available from: http://www.ncbi.nlm.nih.gov/pubmed/26444622
35
Gortmaker SL, Claire Wang Y, Long MW, Giles CM, Ward ZJ, Barrett JL, Kenney EL, Sonneville KR, Afzal
AS, Resch SC, Cradock AL. Three Interventions That Reduce Childhood Obesity Are Projected to Save More Than
They Cost to Implement. Health Aff. 2015;34(11):130411. Available from:
http://content.healthaffairs.org/content/34/11/193 2.full
36
Brownell K, Farley T, Willett W, Popkin B, Chaloupka F, Thompson J, et al. The Public Health and Economic
Benefits of Taxing Sugar-Sweetened Beverages. N Eng J Med. 2009;361(16):1599605. Available from:
http://www.ncbi.nlm.nih.gov/pmc/articles/PMC3140 416/
37
Buhler S, Raine KD, Arango M, Pellerin S, Neary NE. Building a strategy for obesity prevention one piece at a
time: the case of sugar-sweetened beverage taxation. Can J Diabetes. 2013;37(2):97102. Abstract available from:
http://www.ncbi.nlm.nih.gov/pubmed/24070799
38
Cabrera Escobar MA, Veerman JL, Tollman SM, Bertram MY, Hofman KJ. Evidence that a tax on sugar
sweetened beverages reduces the obesity rate: a meta-analysis. BMC Public Health. 2013;13(1):1072. Abstract
available from: http://www.ncbi.nlm.nih.gov/pubmed/24225016
39
Ipsos Reid. Canadians Perceptions of, and Support for, Potential Measures to Prevent and Reduce Childhood
Obesity. 2011. Available from: http://open.canada.ca/vl/en/doc/collections- 20127004920

Obesity Foundation 40, Heart and Stroke Foundation of Canada 41, Chronic Disease Prevention
Alliance of Canada 42, and the Canadian Diabetes Association 43 Price is one of the major factors
that influences food choices 25. Economic models have suggested that a 10% tax would reduce
consumption by 8 to 13% 44 and that the greater the increase in the price of SSBs, the greater the
decrease in their consumption 40.
Its important to have a change in nutrition facts table so that Canadians can easily identify foods
high in sugar. It is proposed that a facts table would require a percent daily value (% DV) for
sugars. As well, a foot note should be included to the bottom that lets Canadians better
understand %DV which would say that 5% DV or less is a little and that 15% DV or more is a
lot.45

VI.SUMMATION AND CONCLUSION

There is a significant amount of evidence that show that the consumption of SSBs may
lead to many non-communicable diseases and obesity in both children and adults. As well, the
increased consumption of sugar causes leptin resistance, significantly affects the immune system,
and can lead to addiction. The consumption of SSBs is the main cause of obesity for Canadian
citizens. Taxation has been shown to work in many different countries and regions, so it can
40

Childhood Obesity Foundation. Available from: http://childhoodobesityfoundation.ca/

Heart & Stroke Foundation. Position Statement: Sugar, Heart Disease and Stroke. Heart and Stroke Foundation of
Canada. 2014. Available from: http://www.heartandstroke.com/site/c.ikIQLcMWJtE/b.9
201361/k.47CB/Sugar_heart_disease_and_stroke.htm
42
Chronic Disease Prevention Alliance of Canada. CDPAC Position Statement: Extra Sugar, Extra Calories, Extra
Weight, More Chronic Disease, The Case for a Sugar-Sweetened Beverage Tax. 2011. Available from:
http://www.cdpac.ca/media.php?mid=1170
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Canadian Diabetes Association. CDAs Position on Sugars. 2015. Available from: http://www.diabetes.ca/aboutcda/public-policyposition-statements/sugars
44
. Friedman R, Brownell K. Sugar-Sweetened Beverage Taxes: An Updated Policy Brief. 2012. Available from:
http://www.uconnruddcenter.org/files/Pdfs/Rudd_Po licy_Brief_Sugar_Sweetened_Beverage_Taxes.pdf
45
Proposed food label changes to sugars information. (2016, December 14). Retrieved January 14, 2017, from
http://healthycanadians.gc.ca/health-system-systeme-sante/consultations/food-label-etiquette-des-aliments/sugarssucres-eng.php
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easily be applied to Canada. Significant research shows that if an excise tax of 10-20% is
applied, there will be a significant reduction in the consumption of SSBs. The revenue from the
tax will be allocated to other efforts including educational programming on the effects of sugar,
easier access to healthy food choices, educational programs on the effects of sugar and
decreasing the availability of SSBs in places like schools, daycares, and recreation facilities.
Society must advance and move forward and this cant be accomplished with an unhealthy
nation. The most effective solution to the many issues in society which is caused by excess sugar
is an excise tax implemented to SSBs for the benefit of all Canadians.