Update! July 1, 2024As per latest Instruction from the Canadian Excise Tax Office, we are able to sell our existing stock until September 30, 2024 at no additional provincial tax, once current stock runs out, all new product will be subject to provincial excise tax collection as per translation table shown below. |
An excise duty on vaping products, as announced in Budget 2024, is being implemented on July 1, 2024, through the introduction of the coordinated provincial taxation regime in Ontario, Quebec, the Northwest Territories, and Nunavut. These products must bear an excise stamp specific to the province or territory. The excise duty applies to vaping substances that are manufactured in Canada or imported and are intended for use in a vaping device in Canada.
What is it and how it will affect you?
The Canadian government is introducing an excise duty that will require all e-liquid or pre-filled pod / cartridge sold in Canada to be excise-tax stamped (similar to the excise stickers found on tobacco and cannabis products).
How to calculate:
Budget 2024 announced increases to the rates for vaping duty and additional vaping duty. Effective July 1, 2024 the rates will be the following:
For vaping liquids:
The current rates of excise duty in specified and non-specified vaping provinces are:
$1 per 2 mL or g or fraction thereof for the first 10 mL or g of vaping substance in the vaping device or immediate container
$1 per 10 mL or g or fraction thereof for amounts over the first 10 mL or g
Effective July 1, 2024, the rates of excise duty in non-specified vaping provinces would be:
$1.12 per 2 mL or g or fraction thereof for the first 10 mL or g of vaping substance in the vaping device or immediate container
$1.12 per 10 mL or g or fraction thereof for amounts over the first 10 mL or g
Effective July 1, 2024, the rates of excise duty in specified vaping provinces would be:
$2.24 per 2 mL or g or fraction thereof for the first 10 mL or g of vaping substance in the vaping device or immediate container ($1.12 vaping duty + $1.12 additional vaping duty)
$2.24 per 10 mL or g or fraction thereof for amounts over the first 10 mL or g ($1.12 vaping duty + $1.12 additional vaping duty)
Calculation of Vaping Duty From Canada Revenue Agency - Excise Duty Notice EDN82
How it translates to ePuffer products?
| Product | Canadian Excise Tax Rate From July 1, 2024 |
Additional Provincial Excise Tax Rate From July 1, 2024 |
|---|---|---|
| 30mL Eliquid Bottle | $7.84 | + $7.84 |
| 50mL Eliquid Bottle | $10.08 | + $10.08 |
| XPOD 3-Pack | $3.36 | + $3.36 |
| ECO Disposable E-Cigarette | $1.12 | + $1.12 |
| ROBUSTO Disposable E-Cigar | $1.12 | + $1.12 |
| SNAPS Cartridges 5-Pack | $5.60 | + $5.60 |
| We are able to sell our existing stock until September 30, 2024 at no additional provincial tax, once current stock runs out, all new product will be subject to provincial excise tax collection as per this translation table. | ||
What products are affected?
This only affects e-liquid or anything that contains e-liquid for example: disposable e-cigarettes, e-cigars, pre-filled pod and cartridge systems).
This does not affect any Vape Hardware ( non-filled, refillable devices sold without eliquid).
Is it still cheaper to Vape?
100% Yes! Even after paying the Provincial + Federal Excise Tax you will still save compare to smoking.
For example, one pack a day smoker will spend ~$119.00 on cigarettes a week, vs. $49.72 on prefilled XPOD, or $29.95 for a bottle of 30ml eliquid in the same one-week period.
