EXCISE DUTY ON NICOTINE PRODUCTS.

WHAT IS EXCISE DUTY?

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 - Federal Govt.”.

 

Provincial Excise Tax

The provincial excise tax is a new tax on vaping products with E-Liquid introduced by the federal government, with participation from Ontario, Quebec, Nunavut, and the Northwest Territories (other provinces to join later). It is in addition to the new federal excise tax.

UPDATED FEDERAL AND PROVINCIAL TAXES

(Updated on July 1st, 2024)

Quantity

Federal Tax

Provincial Tax

(ON, QC, NU, NWT)

Including 12% Tax Increase

Total Excise Tax

(Fed. + Prov. Tax)

0.1mL to 2mL

$1.12

$1.12

$2.24

2.1mL to 4mL

$2.24

$2.24

$4.48

4.1mL to 6mL

$3.36

$3.36

$6.72

6.1mL to 8mL

$4.48

$4.48

$8.90

8.1mL to 10mL

$5.60

$5.60

$11.20

10.1mL to 20mL

$6.72

$6.72

$13.44

20.1mL to 30mL

$7.84

$7.84

$15.68

NEW FEDERAL & PROVINCIAL EXCISE
TAX CALCULATION

1. Pricing Structure of
E-Liquid Pods 3x2 mL

Product Price

$ 7.50

Federal Excise Tax

$ 3.36

Provincial Excise Tax

$ 3.36

Total Product Price

$ 14.22

MSRP (excl. sales tax)

$ 25.21

2. Pricing Structure of
20 mL Disposable

Product Price

$ 11.99

Federal Excise Tax

$ 6.72

Provincial Excise Tax

$ 6.72

Total Product Price

$ 25.43

MSRP (excl. sales tax)

$ 45.43

3. Pricing Structure of
30 mL E-Liquid Bottle

Product Price

$ 7.49

Federal Excise Tax

$ 7.84

Provincial Excise Tax

$ 7.84

Total Product Price

$ 23.17

MSRP (excl. sales tax)

$ 30.17

EXCISE TRANSITION PROGRAM

If you purchased an eligible product from us between July 1st and September 30th, 2024, we now offer a transition program to guide you through the steps to replace it with a product featuring new stamps.

EXCISE TRANSITION
PROGRAM