In 1991, smoking-attributable health care costs in Canada were $2.5 billion (CAN). Additional smoking-attributable costs included $1.5 billion for residential care, $2 billion due to workers' absenteeism, $80 million due to fires and $10.5 billion due to lost future income caused by premature death. Adjustments for future costs if smoking had not occurred and smokers had not died were estimated to be $1.5 billion. According to this analysis, smokers cost society about $15 billion while contributing roughly $7.8 billion in taxes. The results indicate that smoking-attributable costs in Canada have increased steadily since 1966 to the 1991 value of $15 billion. Nevertheless, while the determination of smoking-attributable costs is important, the issue continues to be public health. In addition, for the first time in Canada, the smoking-attributable cost for residential care has been estimated.