CANADA’S VAPE TAX: EXCISE TAX

In April 2021, the federal government announced its intention to impose a specific excise tax on vaping liquids, beginning in 2022, and in April 2022 legislation was introduced to put this into effect, with an implementation date of October 1, 2022.

All vapour products sold in Canada must have a tax stamp as of January 1, 2023.

THE TABLE BELOW EXPLAINS HOW EXCISE TAX IS CHARGED ON VAPING PRODUCTS:

All products that contain a vaping e-liquid, sold within Canada must be taxed. This includes disposable vapes, closed-pods, and e-liquid bottles. Products intended for vaping but that are sold separately from the vaping substance will not be taxed, this includes closed-pod devices, vape mods, charging cables, and other accessories.