Vape Tax Increase
Starting July 1, 2024, a 12% tax increase will be applied to all vape products containing e-liquid. In addition, a provincial excise tax, equal to the federal rate, will be added on top of the federal excise tax for Ontario, Quebec, Nunavut, and the Northwest Territories — effectively doubling the tax for these provinces.
What is the Provincial Excise Tax?
The provincial excise tax is an additional tax for vaping products containing e-liquid. Aside from the 12% increase from the current federal excise tax for vape products, specified provinces — such as Ontario, Quebec, Nunavut, and the Northwest Territories — will collect a provincial excise tax, which rate is equal to the federal rate. Each of these provinces will have its own province-specific tax stamp. Collection of provincial excise tax will start on July 1, 2024 for said provinces, while the provinces of Alberta, Manitoba, New Brunswick, Prince Edward Island, and Yukon will begin collecting provincial excise tax starting January 1, 2025.
How will it affect my shopping experience with The Vape Warehouse online store?
All e-liquids, disposables, and closed pods (ex. STLTH Loop 9k pods, Ripper X pods) will have a price increase on July 1, 2024, reflecting the 12% federal excise tax increase. Canadian vapers will experience different checkouts when you shop with The Vape Warehouse depending on their province of residence, categorized into two groups: non-specified and specified provinces.
| Non-specified provinces | Specified provinces |
|
Alberta |
Ontario |
| British Columbia | Quebec |
| Manitoba | Northwest Territories |
| New Brunswick | Nunavut |
| Newfoundland and Labrador | |
| Nova Scotia | |
| Prince Edward Island | |
| Saskatchewan | |
| Yukon |
For vapers currently residing in a specified province, you will only be able to purchase vape products stamped for that province. These products will incur a 12% increase in excise tax, plus a provincial tax equal to the federal rate, effectively doubling the tax — a 124% increase. This means that if your shipping address is one of the specified provinces, an additional provincial tax will apply and will reflect on your total upon checkout from The Vape Warehouse online store. For Ontario, additional tax will appear as HST, and for Quebec, additional tax will appear as QST.
For vapers currently residing in a non-specified province, you can purchase vape products without a province-specific stamp. This means there will be no additional provincial tax at checkout, only the 12% increase in federal excise tax included in the product's price.
| Products | Current Tax |
For non-specified provinces |
For specified provinces | ||
|---|---|---|---|---|---|
| New tax | New price | New tax | New price | ||
| RIPPER X 15K | $6 | $6.72 | $24.71 | $13.44 | $31.43 |
| FLEX XL 14K | $7 | $7.84 | $30.83 | $15.68 | $38.67 |
| THIS BRU MFG SALT 30ML | $7 | $7.84 | $25.83 | $15.68 | $33.67 |
| THIS BRU MFG FREEBASE 60ML | $10 | $11.20 | $36.19 | $22.40 | $47.39 |
| THIS BRU MFG FREEBASE 120mL | $16 | $17.92 | $61.91 | $35.84 | $79.83 |
Tax Breakdown
Current rates:
- First 10mL, $1 per 2 mL or fraction thereof
- Each additional 10mL, $1 per 10 mL or fraction thereof
New rates for non-specified provinces (AB, BC, SK, MB, NB, NL, NS, PEI, YK):
- First 10mL, $1.12 per 2 mL or fraction thereof
- Each additional 10mL, $1.12 per 10 mL or fraction thereof
| E-liquid amount | Current federal excise tax | New tax duty (12% increase federal excise tax) |
| 10mL | $5 | $5.60 |
| 20mL | $6 | $6.72 |
| 30mL | $7 | $7.84 |
| 60mL | $10 | $11.20 |
| 100mL | $14 | $15.68 |
| 120mL | $16 | $17.92 |
New rates for specified provinces (ON, QC, NWT, NU):
- First 10mL, $2.24 ($1.12 federal excise tax + $1.12 provincial excise tax) per 2 mL, or fraction thereof
- Each additional 10mL, $2.24 $2.24 ($1.12 federal excise tax + $1.12 provincial excise tax) per 10 mL, or fraction thereof
| E-liquid amount | Current federal excise tax | New federal excise tax (12% increase) | Provincial excise tax | Total of new tax duty |
| 10mL | $5 | $5.60 | $5.60 |
$11.20 |
| 20mL | $6 | $6.72 | $6.72 | $13.44 |
| 30mL | $7 | $7.84 | $7.84 | $15.68 |
| 60mL | $10 | $11.20 | $11.20 | $22.40 |
| 100mL | $14 | $15.68 | $15.68 | $31.36 |
| 120mL | $16 | $17.92 | $17.92 | $35.84 |
We advise all our valued customers to stock up on their favorite e-liquids, disposables, or closed pods before July 1. You can also check our clearance sale for discounted disposables.
Source: Government of Canada