How Much Is the Vaping Tax in Canada? Rates by Province

Vaping is taxed in layers. The federal government charges an excise duty by the volume of liquid, some provinces add a second duty through an agreement with Ottawa, and a few charge their own percentage tax at the till. Tobacco cigarettes work differently, with a per-cigarette tax; see tobacco tax rates in Canada.

Federal vaping duty

The Canada Revenue Agency sets the duty on vaping liquids at $1.12 per 2 millilitres or fraction thereof for the first 10 mL in the device or immediate container, then $1.12 per 10 mL or fraction thereof above that. Solid vaping substances use the same amounts per gram. These rates have applied since 1 July 2024; before that date the figures were $1 instead of $1.12.

Because the duty counts by container, size matters. As our own arithmetic, a 10 mL bottle carries $5.60 (five steps of 2 mL at $1.12), and a 30 mL bottle carries $7.84: $5.60 for the first 10 mL plus $2.24 for the remaining 20 mL.

The additional duty in specified provinces

Under a coordinated system, the federal government also collects an additional vaping duty for provinces that sign an agreement. It is charged at the same rates as the main duty and comes on top, so a product sold in one of these provinces carries double. The CRA’s notice gives the example of a 1.5 mL pod, which carries $2.24 instead of $1.12. Products sold there must carry a province-specific stamp, mandatory from 1 October 2024 in the first group of jurisdictions.

The CRA’s current definition of specified vaping provinces covers Ontario, Quebec, Nova Scotia, New Brunswick, Manitoba, Prince Edward Island, Alberta, Yukon, the Northwest Territories and Nunavut. The first participants were Ontario, Quebec, the Northwest Territories and Nunavut from 1 July 2024. Nova Scotia was added by amendments in force on 26 February 2026. The notice does not say when the others joined, so we do not give dates for them.

Provincial taxes charged separately

Province	Tax on vapour products	Source detail
British Columbia	PST at 20% (general goods 7%)	Small business guide to PST
Saskatchewan	Vapour Products Tax of 20%, plus 6% PST from 1 June 2025	Vapour Products Tax page
Newfoundland and Labrador	20% of the purchase price at retail, from 1 January 2021	Vapour Products Tax page

Saskatchewan defines a vapour product to include e-cigarettes, e-substances and their parts, and excludes heated tobacco products. In Newfoundland and Labrador, a device that can vaporize only tobacco or cannabis is not taxable, but one that can also vaporize another substance is.

Other provinces may have their own taxes. We list only the ones we read on official pages. Nova Scotia’s and New Brunswick’s pages on vaping duty were not readable by our tools, and we do not guess at them.

What it adds up to

For a vaper in Alberta, Ontario or another specified province, the duty on a 30 mL bottle is $15.68 (double $7.84) before any other tax. In BC, add 20% PST on the price. We cannot say what share of the retail price this is, since we have no official shelf prices for vaping products. Rules on who may sell and buy are covered in vaping laws in Canada; to compare costs with smoking, use the vape versus cigarettes cost calculator. Heated tobacco products are a separate category, covered on the heated tobacco page.