Vape Excise Tax & Provincial Restrictions
Last updated: April 1, 2026
All vaping products sold in Canada are subject to federal excise duty under the Excise Act, 2001 (as amended by Bill C-14 in 2022). Several provinces have also implemented a matching provincial duty. Prices on Freaky Vapes include all applicable excise taxes.
Federal Vaping Excise Duty
The Canada Revenue Agency (CRA) imposes the following excise duty on all vaping products sold in Canada:
| Volume | Federal Rate |
|---|---|
| First 10 mL | $1.12 per 2 mL |
| Each additional 10 mL (after first 10 mL) | $1.12 per 10 mL |
Example: A 30 mL bottle of salt nic e-juice: First 10 mL = $5.60 (5 × $1.12). Remaining 20 mL = $2.24 (2 × $1.12). Total federal duty = $7.84.
Reference: CRA Excise Duty Notice EDN75. All duty is paid by Freaky Vapes at the point of purchase from our licensed suppliers. You do not pay duty separately.
Provincial Matching Duty
The following provinces participate in the federal-provincial vaping duty coordination framework, which applies an additional duty equal to the federal rate — effectively doubling the excise duty on products shipped to these provinces:
| Province | Additional Provincial Duty | Status |
|---|---|---|
| Ontario (ON) | = Federal Rate | Participating |
| Quebec (QC) | = Federal Rate | Participating |
| New Brunswick (NB) | = Federal Rate | Participating |
| Nova Scotia (NS) | = Federal Rate | Participating |
| Prince Edward Island (PE) | = Federal Rate | Participating |
| Manitoba (MB) | = Federal Rate | Participating |
| Alberta (AB) | = Federal Rate | Participating |
| Yukon (YT) | = Federal Rate | Participating |
| Northwest Territories (NT) | = Federal Rate | Participating |
| Nunavut (NU) | = Federal Rate | Participating |
| British Columbia (BC) | None (own vaping tax) | Separate Provincial Tax |
| Saskatchewan (SK) | None currently | Federal Only |
| Newfoundland (NL) | None currently | Federal Only |
Provincial duties are embedded in product pricing. You will not see a separate line item — this is handled at the distributor/manufacturer level before products reach us.
Provincial Flavour Restrictions
Several Canadian provinces have enacted restrictions on flavoured vaping products beyond the federal regulations. We are committed to full compliance with these laws:
Only tobacco-flavoured vaping products are legal for sale in Quebec under the Tobacco Control Act (LRQ). We do not ship flavoured e-liquids or pods to Quebec addresses.
Nova Scotia's Smoke-Free Places Act prohibits the sale of flavoured vaping products (except tobacco). Flavoured products cannot be shipped to NS addresses.
PEI restricts flavoured vaping products under the Tobacco and Electronic Smoking Device Sales and Access Act. Flavoured products cannot be shipped to PEI.
Ontario has announced intent to restrict flavoured vaping products under proposed legislation. Currently, flavoured products are permitted. We monitor regulatory updates closely.
Flavoured vaping products are permitted subject to Health Canada's federal regulations, including the 20 mg/mL maximum nicotine concentration and child-resistant packaging requirements.
Federal Nicotine Regulations
Under Health Canada's Vaping Products Nicotine Concentration Regulations:
- Maximum nicotine concentration: 20 mg/mL (as of July 23, 2021)
- All products must use child-resistant packaging
- Health warning labels are mandatory on all vaping products
- Vaping products may not be displayed in a manner visible from outside a retail store
- Advertising of vaping products is prohibited except at the point of sale to adults
- No sales to anyone under the legal age in their province (19+ in most, 18+ in AB/QC, 21+ in PEI)
Reference: Tobacco and Vaping Products Act (TVPA) S.C. 1997, c. 13, as amended. Health Canada Vaping Products Nicotine Concentration Regulations SOR/2021-113.