Vape Excise Tax in Canada
Understanding the government tax on vaping products
What Is the Vape Excise Tax?
In October 2022, the Government of Canada introduced a federal excise duty on vaping products under the Excise Act, 2001. This tax applies to all e-liquids and pre-filled vaping products sold in Canada.
The excise tax is similar to taxes on tobacco and alcohol — it's a "sin tax" intended to discourage use and generate government revenue. All licensed retailers are legally required to collect this tax at the point of sale.
Federal & Provincial Excise Stamps
In Canada, vaping products require two types of excise stamps depending on where they're being sold:
- Federal Stamp: Required on all vaping products sold in Canada
- Provincial Stamp: Many provinces have their own additional excise stamp requirement
Products must have the correct stamp for the province where they're being delivered. This means a product with an Ontario stamp cannot legally be shipped to Alberta, and vice versa.
How We Handle This
We ship products with the correct excise stamp based on your delivery address. This ensures you receive legally compliant products for your province. Pricing may vary slightly between provinces due to different provincial excise rates.
Provincial Stamp Requirements
| Province | Stamp Required |
|---|---|
| Ontario | Ontario Provincial Stamp |
| Quebec | Quebec Provincial Stamp |
| Alberta | Alberta Provincial Stamp |
| Manitoba | Manitoba Provincial Stamp |
| New Brunswick | New Brunswick Provincial Stamp |
| Prince Edward Island | PEI Provincial Stamp |
| British Columbia | Federal Stamp Only |
| Saskatchewan | Federal Stamp Only |
| Nova Scotia | Federal Stamp Only |
| Newfoundland & Labrador | Federal Stamp Only |
| Northern Territories (YT, NT, NU) | Federal Stamp Only |
Price Differences Between Provinces
Because provincial excise rates vary, the same product may have a slightly different price depending on your delivery province. This reflects the actual tax required by each province — not a Vapeshop Mania markup.
How the Tax Is Calculated
The excise tax is based on the volume of e-liquid (in millilitres). The federal rates are:
| E-Liquid Volume | Federal Excise Rate |
|---|---|
| First 10 mL | $1.00 per 2 mL |
| Above 10 mL | $1.00 per 10 mL |
Plus provincial tax: Provinces with coordinated agreements add additional provincial excise on top of the federal rate. In many provinces, this effectively doubles the total excise tax.
Example: 30mL E-Liquid Bottle (Ontario)
What Products Are Taxed?
| Taxed (Stamp Required) | Not Taxed (No Stamp) |
|---|---|
| E-liquids (bottled) | Vape devices / hardware |
| Pre-filled pods | Empty pods and tanks |
| Disposable vapes | Replacement coils |
| — | Batteries and chargers |
| — | Accessories |
The tax and stamp requirements apply only to products containing e-liquid. Devices, parts, and accessories without e-liquid are not subject to excise duty or provincial stamp requirements.
How to Identify Legal Products
All legally sold vaping products in Canada must have excise stamps on the packaging. Look for:
- Federal stamp — Required on all products
- Provincial stamp — Required in provinces with coordinated agreements (ON, QC, AB, MB, NB, PE)
These stamps are usually found on the side or bottom of e-liquid bottles and disposable vape packaging. They contain unique codes and are difficult to counterfeit.
All Vapeshop Mania Products Are Properly Stamped
Every e-liquid, pod, and disposable we sell has the required federal and provincial excise stamps for your delivery location. This is your guarantee that you're buying legal, authentic products from a compliant retailer.
Common Questions
Why are vape products more expensive in Canada now?
The federal excise tax (plus provincial excise in many provinces) has significantly increased the cost of e-liquids and disposables. A product that might have cost $20 before could now cost $30+ after excise duties. This is a government-mandated tax, not retailer markup.
Why does the same product cost more in some provinces?
Provinces with coordinated excise agreements (like Ontario, Quebec, and Alberta) charge additional provincial excise on top of the federal tax. Provinces that only require the federal stamp (like BC and Saskatchewan) may have lower prices on the same products.
Can I avoid paying the excise tax?
No. All legal retailers must collect excise duty and sell properly stamped products. If a retailer is selling vaping products without excise stamps or significantly below market price, they may be selling illegal, untaxed products — which can be unsafe and supports the black market.
Can I buy products stamped for a different province?
No. By law, products must be stamped for the province where they're sold and delivered. We ship products with the correct stamp based on your delivery address to ensure full legal compliance.
Questions About Pricing?
If you have questions about excise tax or product pricing, we're happy to help.
Contact Us