Provincial Vaping Excise Tax Coming July 1, 2024
What is it?
The Canadian federal government introduced an excise tax on October 1st, 2022, that requires every e-liquid bottle or pre-filled pod sold within Canada to be excise-duty stamped (similar to the excise stickers found on tobacco and cannabis products).
When the government drafted that regulation, they allowed each province to also "piggyback" and collect excise duty on behalf of each province if the province wished to opt in.
The provincial excise duty rate is identical to the federal rate, effectively doubling the excise duty in the provinces that have opted in.
- $1 per 2mL on the first 10mL of e-liquid (or pod, or disposable) (effectively, $5 on the first 10mL of a bottle)
- $1 per 10mL above the first 10mL
This effectively adds $7 (Federally) + $7 (Provincially) in tax on a 30mL bottle, $10 (Federally) + $10 (Provincially) on a 60mL bottle, $16 (Federally) + $16 (Provincially) on a 120mL bottle, and $54 (Federally) + $54 (Provincially) on a 500mL bottle.
| Bottle Size | Federal Excise Tax Per Bottle | Provincial Excise Tax Per Bottle |
Total Excise Tax Per Bottle |
| 30mL | + $7.00 | + $7.00 |
+ $14.00 |
| 60mL | + $10.00 | + $10.00 |
+ $20.00 |
| 120mL | + $16.00 | + $16.00 |
+ $32.00 |
| 500mL | + $54.00 | + $54.00 |
+ $108.00 |
Manufacturers must add provincial stamps to products as of July 1st, 2024. Retailers will have until Sept 29th 2024 to sell non provincial stamped products first come first serve basis.
This affects anything that can be vaped (disposable vapes, pre-filled pod systems such as Juul, STLTH, etc). This also affects D.I.Y products (VG, PG, Flavoring, and Nicotine Base at 20mg/mL when sold for vaping purposes).
This does not affect Hardware
