Excise Tax
January 1, 2025
As of January 1, 2025, Alberta and other provinces will start adding provincial excise tax on vape products containing e-liquid on top of the federal excise tax. Price increase will start April 1, 2025. These provinces will now be included in the "Specified provinces" for excise tax. Products with federal stamps cannot be sold to specified provinces.
| Non-specified provinces | Specified provinces |
| British Columbia | Alberta |
| Newfoundland and Labrador | Ontario |
| Nova Scotia | Manitoba |
| Saskatchewan | New Brunswick |
| Northwest Territories | |
| Nunavut | |
| Prince Edward Island | |
| Quebec | |
| Yukon | |
To our valued customers, since federal-stamped products cannot be sold to specified provinces, you will not be able to finish checkout if you have a product in your cart that is intended for non-specified provinces and your shipping address is included in the specified provinces.
Read more: New Year, New Vape Tax for Albertans
July 1, 2024
As of July 1, 2024, a 12% tax increase is applied to all vape products containing e-liquid. In addition, a provincial excise tax, equal to the federal rate, is added on top of the federal excise tax for Ontario, Quebec, Nunavut, and the Northwest Territories — effectively doubling the tax for these provinces.
Read more: Upcoming Changes to Canada Excise Tax on Vape Products
Tax Breakdown
| 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 |
The excise duty rates on vaping products are outlined in Schedule 8 of the Excise Act, 2001 and are as follows:
Non-specified provinces:
- $1.12 per 2 millilitres (mL), or fraction thereof, for the first 10 mL of vaping substance in the vaping device or immediate container
- $1.12 per 10 mL, or fraction thereof, for amounts over the first 10
| E-liquid amount | Federal excise tax |
| 10mL | $5.60 |
| 20mL | $6.72 |
| 30mL | $7.84 |
| 60mL | $11.20 |
| 100mL | $15.68 |
| 120mL | $17.92 |
Specified provinces:
- $2.24 per 2 millilitres (mL), or fraction thereof, for the first 10 mL of vaping substance in the vaping device or immediate container
- $2.24 per 10 mL, or fraction thereof, for amounts over the first 10
| E-liquid amount | Federal excise tax | Provincial excise tax | Total tax duty (FET + PET) |
| 10mL | $5.60 | $5.60 |
$11.20 |
| 20mL | $6.72 | $6.72 | $13.44 |
| 30mL | $7.84 | $7.84 | $15.68 |
| 60mL | $11.20 | $11.20 | $22.40 |
| 100mL | $15.68 | $15.68 | $31.36 |
| 120mL | $17.92 | $17.92 | $35.84 |
Example Price List
| Products | For non-specified provinces | For specified provinces | ||
|---|---|---|---|---|
| Tax | Price | Tax | Price | |
| RIPPER X 15K 20ML | $6.72 | $24.71 | $13.44 | $31.43 |
| FLEX XL 14K 25ML | $7.84 | $30.83 | $15.68 | $38.67 |
| THIS BRU MFG SALT 30ML | $7.84 | $25.83 | $15.68 | $33.67 |
| THIS BRU MFG FREEBASE 60ML | $11.20 | $36.19 | $22.40 | $47.39 |
| THIS BRU MFG FREEBASE 120mL | $17.92 | $61.91 | $35.84 | $79.83 |
October 1, 2022
An excise duty on vaping products, as announced in Budget 2022, is being implemented on October 1, 2022 through the introduction of a new excise duty framework. The excise duty applies to vaping substances that are manufactured in Canada or imported and that are intended for use in a vaping device in Canada.
Source: Excise duty on vaping products
Manufacturers will have to start duty-stamping products as of October 1st, 2022. Retailers can sell non-stamped products purchased before October 1st until January 1st. As of January 1st, all e-liquid sales in Canada must be excise stamped.
This does not apply to Hardware, Coils and Empty replacement Pods.