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Additional Provincial Vaping Excise Tax Coming Jan 1st, 2025
December 21st 2023 | Revised December 25th 2024
Additional Provincial Vaping Excise Tax Coming Jan 1st, 2025
What is it?

Starting on January 1st, 2025, the following provinces will also be collecting an excise duty on all vapeable vaping products (E-Liquid, Disposables, Pre-Filled Pods) 


  • Alberta
  • Manitoba
  • New Brunswick
  • Prince Edward Island
  • Yukon


The Canadian federal government introduced an excise tax on October 1st, 2022, that requires every e-liquid bottle or pre-filled pod sold within Canada to be excise-duty stamped (similar to the excise stickers found on tobacco and cannabis products).

When the government drafted that regulation, they allowed each province to also "piggyback" and collect excise duty on behalf of each province if the province wished to opt in.


Starting July 1st, 2024, the following provinces also joined to collect an excise duty on all vapeable vaping products (E-Liquid, Disposables, Pre-Filled Pods)


  • Ontario
  • Quebec
  • Northwest Territories
  • Nunavut



How much is it?


In addition to the addition of provincial duty, the 2024 finance budget also introduced a 12% increase in the general duty rate.


The provincial excise duty rate is identical to the federal rate, effectively doubling the excise duty in the provinces that have opted in.


  • $1.12 per 2mL on the first 10mL of e-liquid (or pod, or disposable) (effectively, $5.60 on the first 10mL of a bottle)
  • $1.12 per 10mL above the first 10mL


This effectively adds $7.84 (Federally) + $7.84 (Provincially) in tax on a 30mL bottle, $11.20 (Federally) + $11.20 (Provincially) on a 60mL bottle, $17.92 (Federally) + $17.92 (Provincially) on a 120mL bottle, and $60.48 (Federally) + $60.48 (Provincially) on a 500mL bottle.



Bottle SizeFederal Excise Tax Per BottleProvincial Excise Tax Per Bottle
Total Excise Tax Per Bottle
30mL+ $7.84+ $7.84
+ $15.68
60mL+ $11.20+ $11.20
+ $22.40
120mL+ $17.92+ $17.92
+ $35.84
500mL+ $60.48+ $60.48
+ $120.96



When does it start?


Manufacturers must add provincial stamps to products as of July 1st, 2024.



Who does it affect?


This will only affect every customer ordering e-liquid within Manitoba, Ontario, Quebec, Northwest Territories, or Nunavut. You will not be charged additional provincial excise duty taxes if you purchase products from DashVapes for shipping outside these provinces.



What if I import products from outside of Canada?


Canada Border Services Agency and the Canadian Revenue Agency have made it clear that any products shipped into Canada from outside Canada must be duty-stamped or considered not legal for sale or import; as we've seen with the federal stamp regime, Customs have been confiscating and denying entry to packages that are not duty-paid/stamped.



Is it cheaper to smoke?


No. Even with this tax, it is still vastly cheaper to vape. A pack-a-day smoker will spend ~ $126 on cigarettes vs. ~ $40 on e-liquid in the same 1-week period.



What products are affected?


This affects anything that can be vaped (disposable vapes, pre-filled pod systems such as Juul, STLTH, etc.) and D.I.Y products (VG, PG, Flavoring, and Nicotine Base at 20mg/mL when sold for vaping purposes).


This does not affect Hardware (non-filled, refillable devices sold at DashVapes).

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