Excise Tax
How to calculate Excise Tax
The excise duty rates on vaping products are outlined in Schedule 8 of the Excise Act, 2022 and are as follows:
For vaping liquids:
- $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
For vaping solids:
- $1 per 2 grams (g), or fraction thereof, for the first 10 g of vaping substance in the vaping device or immediate container
- $1 per 10 g, or fraction thereof, for amounts over the first 10 g
For every vaping product packaged in Canada and intended for the duty paid market, the vaping product licensee who packaged the vaping product must calculate the vaping duty to determine the amount payable to the CRA on their monthly vaping duty and information return.
For vaping products imported into Canada and intended for the duty paid market, the person liable to pay the duty under the Customs Act must calculate the vaping duty to determine the amount payable to the Canada Border Services Agency (CBSA) at the time of importation.
Price Increases
- 2ml - $1
- 30ml - $7