What Is Excise Tax?
On April 7, 2022, the Federal Government introduced an excise duty tax on vaping products. This tax applies to any products containing vaping liquid (e-liquid) with or without Nicotine.
All vaping substances that are sold in Canada are required to have an excise duty stamp as proof of taxes paid.
The excise duty rates on vaping products are outlined in Schedule 8 of the Excise Act, 2001 and are as follows:
- $1 per 2 millilitres (mL), or fraction thereof, for the first 10 mL of vaping substance in the vaping device or immediate container
- $1 per 10 mL, or fraction thereof, for amounts over the first 10 mL
Example: A 30 mL bottle of vaping liquid attracts $7 of vaping duty ($5 for the first 10 mL plus $2 for the next 20 mL).
ALL EXCISE TAX IS PRE-CALCULATED IN OUR PRICES.