Everything that is taxed excessively, yes. Look at the difference in beer prices province to province. A case is currently before the Supreme Court over "smuggling" beer across provincial borders. Look at all the illegal smoke shakes, Sarnia Ontario for example. There's a reason that Border Guards ask about alcohol or tobacco almost every time one returns to Canada. Gasoline is a little harder to sell in a black market as refineries are beyond most peoples abilities to build and operate in their backyard. Tax exempt gas used to be available at separate pumps for farmers, lawn mowers etc. but were discontinued as you could easily use it in your vehicle.
