Effective January 1, 2020: the retail sale of vaping products is subject to a 20% provincial tax. Vapour products include vaping devices, cartridges, parts and accessories for these devices, and vaping substances.
Effective July 20, 2020: Flavoured vaping products - other than tobacco flavours - may only be sold online and in adult-only locations. Tobacco flavoured products can continue to be sold in other retail establishments.
Effective July 20, 2020: Vaping products with a concentration of nicotine greater that 20 mg/mL are banned.
Effective July 20, 2020: Nicotine-free vaping products are banned.
Effective July 20, 2020: Refillable containers of vaping e-liquids must contain less that 30mL of e-liquid, and tanks or cartridges must have a capacity of less than 2mL of e-liquid.
FEDERAL: Effective October 1, 2022, federal excise will begin to apply to vaping substances, increasing their price to consumers, at a rate dependent on the volume of the substance in each container purchased (e.g. in each vaping cartridge, pod or bottle of e-liquid). This excise rate is set at $1 per 2 mL of substance in each container up to 10 mL, plus $1 per 10 mL of liquid above that. By January 1, 2023, all vaping substances sold at retail must carry a federal “DUTY PAID” excise stamp. The federal excise will not apply to vaping devices, batteries or other accessories.