Attorney General of Canada v. R.J. Reynolds Tobacco Holdings, Inc.

KATZMANN, Circuit Judge:

This action was brought by the Attorney General of Canada (“Canada”) on behalf of the government of Canada for damages based on lost tax revenue and additional law enforcement costs. Canada alleges that these damages resulted from a scheme facilitated by defendants to avoid various Canadian cigarette taxes by smuggling cigarettes across the United States Canadian border for sale on the Canadian black market. Under the Racketeer Influenced and Corrupt Organizations Act *106(“RICO”), 18 U.S.C. § 1961 et seq., Canada seeks revenue that it lost “from the evasion of tobacco…