With province-wide smoking restrictions set to come into effect Jan. 1, smokers across Alberta are enjoying their last day to light up freely.

The new law, one of the toughest in Canada, will ban smoking in any public building, including restaurants and bars.

Many larger cities and towns already have bylaws that restrict smoking, but the new provincial law will ban smoking right across the province.

Anti-smoking groups say the new provincial legislation puts the province ahead of just about every other jurisdiction.

At Auntie Sue's Restaurant in Fort Saskatchewan, smoking is still the norm.

Owner Sue Tkachuk decided to allow smoking after the city passed a smoking bylaw two years ago. It meant customers could smoke, but children were not allowed in the restaurant.

The new provincial law will override the local bylaw and Tkachuk will have no choice but to tell her patrons to butt out.

Don Holmes, a regular at the restaurant, isn't impressed. The 57-year-old heavy equipment mechanic has been smoking since he was 15 and he doesn't have any plans to quit.

Like many smokers, he doesn't think the government should be telling him where he can and cannot smoke.

But not everyone is upset about the smoking ban.

Laurier LaMarsh told CBC News the new restrictions "will be fantastic." LaMarsh has never smoked and doesn't think smokers should get an easy ride.

"They should kick all them smokers right out — naked," he laughed.

Tkachuk isn't sure how the new restrictions will affect her business.

"Our diehard smokers will eat and then leave, most likely, and have their cigarette outside," she said. "I'm hoping it won't affect us."

Tkachuk does see one upside to the new law: for the first time in two years her grandchildren will be allowed to eat in her restaurant.