The situation around vaping products has become very disjointed and convoluted over recent years. Many provinces have implemented their own Excise Duty tax stamps, and products destined for sale in those provinces must bear the appropriate tax stamps. Additionally, some provinces have implemented flavour bans, banning any vaping products bearing flavours other than tobacco to be ineligible for sale. The maximum nicotine concentration for all products sold in Canada is 20mg/mL, also known as 2%.

Purchasing vapor products has become more difficult than ever before. This article is designed to clarify some of the rules and restrictions that vary province by province, to make your purchasing experience an easier one!

All products eligible for sale will have their categories clearly labeled with which provinces they are eligible for sale in.

Understanding Excise Tax:

In 2022, the federal government placed a federal excise tax on vaping products for sale in Canada. This tax applies to all manufactured or imported vaping liquids, and is based on the total volume of the product for sale. Some provinces have chosen to follow the federal excise model, effectively doubling the cost of the excise tax, and causing products to be sold in those provinces needing to bear separate duty stamps.

The current excise tax is $1.12 per 2mL, for the first 10 mL, and $1.12 per 10mL thereafter. So each 2mL disposable will carry $2.24 in excise tax. Each 30mL bottle will carry $7.84 in excise tax. 

These taxes are already shown in the price of our product, and are applied before any relevant provincial tax is applied.

British Columbia

• Legal purchasing age: 19
• Flavour ban: No
• Excise Stamp: Federal
• Tax: 20% PST + 6% GST, all vaping products
• Additional:
  • All tanks, pods and disposables limited to 2mL in volume
  • All ejuice bottles and containers limited to 30mL

Alberta

• Legal purchasing age: 18
• Flavour ban: No
• Excise Stamp: Alberta
• Tax: 5% GST
• Additional:

Saskatchewan

• Legal purchasing age: 19
• Flavour ban: No
• Excise Stamp: Federal
• Tax: 6% PST + 5% GST
• Additional:

Manitoba

• Legal purchasing age: 18
• Flavour ban: No
• Excise Stamp: Manitoba
• Tax: 5% GST + 7% PST
• Additional:

Ontario

• Legal purchasing age: 19
• Flavour ban: No
• Excise Stamp: Ontario
• Tax: 13% HST
• Additional:

Quebec

• Legal purchasing age: 18
• Flavour ban: Yes, tobacco/flavourless only
• Excise Stamp: Quebec
• Tax: 5% GST+ 10% PST
• Additional:
  • All tanks, pods and disposables limited to 2mL in volume
  • All ejuice bottles and containers limited to 30mL

Newfoundland & Labrador

• Legal purchasing age: 19
• Flavour ban: Yes
• Excise Stamp: Federal
• Tax: 15% HST
• Additional:

New Brunswick

• Legal purchasing age: 19
• Flavour ban: Yes
• Excise Stamp: New Brunswick
• Tax: 15% HST
• Additional:

Nova Scotia

• Legal purchasing age: 19
• Flavour ban: Yes
• Excise Stamp: Federal
• Tax: $0.50 per mL, 20% tax on devices. 14% HST
• Additional:

Prince Edward Island

• Legal purchasing age: 21
• Flavour ban: Yes
• Excise Stamp: PEI
• Tax: 15% HST
• Additional:

Yukon Territory

• Legal purchasing age: 19
• Flavour ban: No
• Excise Stamp: Yukon
• Tax: 5% GST
• Additional:

Northwest Territories

• Legal purchasing age: 25
• Flavour ban: Yes
• Excise Stamp: NWT
• Tax: 5% GST
• Additional:

Nunavut

• Legal purchasing age: 25
• Flavour ban: No
• Excise Stamp: Nunavut
• Tax: 5% GST
• Additional: