Fiscal publication · Updated 29 May 2026

Tax leakage is a harm-reduction metric

Harm reduction needs measurement. If Alberta only measures whether restrictions exist, it may miss whether adults and sellers move into a less visible market.

1

Tax-paid sales

Track whether legal sales and tax-paid volume move after a rule change.

2

Complaints

Track complaint categories for legal retail, online vendors, youth access, and unlicensed sellers separately.

3

Enforcement load

Track how much public enforcement capacity is spent chasing channels outside the normal retail system.

The conclusion

A shrinking legal channel is not automatically a harm-reduction win. It is a win only if youth access falls, adult displacement is understood, tax leakage is controlled, and unlawful supply is actually reduced.

Sources used