Effective dates:
-
New provinces added to the coordinated vaping duty system: November 6, 2024
-
Transitional period: January 1 – March 31, 2025
-
Full compliance with province-specific stamps: April 1, 2025
What’s changing?
Canada has updated the Excise Duties on Vaping Products Regulations. Five more jurisdictions now participate in the coordinated provincial vaping duty system, and there are new stamping and transitional rules for retailers and wholesalers.
Provinces/Territories newly affected (as of Nov 6, 2024)
-
New Brunswick
-
Manitoba
-
Prince Edward Island
-
Alberta
-
Yukon
Stamps & timelines
Transitional period: Jan 1 – Mar 31, 2025
Products entering the duty-paid market in the new provinces can be sold with either a Federal Excise Stamp or the new province-specific excise stamp. This includes products already in market before Jan 2025 bearing federal stamps.
After April 1, 2025
All vaping products sold in the affected provinces must carry the province-specific excise stamp.
Excise tax amounts by size (combined Federal + Provincial)
The total tax depends on the product’s mL bracket. Below are the combined rates (Federal + Provincial) by tier:
| Fill Volume (mL) | Federal Tax | Provincial Tax | Total Tax |
|---|---|---|---|
| 0.1 – 2 | $1.12 | $1.12 | $2.24 |
| 2.1 – 4 | $2.24 | $2.24 | $4.48 |
| 4.1 – 6 | $3.36 | $3.36 | $6.72 |
| 6.1 – 8 | $4.48 | $4.48 | $8.96 |
| 8.1 – 10 | $5.60 | $5.60 | $11.20 |
| 10.1 – 20 | $6.72 | $6.72 | $13.44 |
| 20.1 – 30 | $7.84 | $7.84 | $15.68 |
| 30.1 – 40 | $8.96 | $8.96 | $17.92 |
| 40.1 – 50 | $10.08 | $10.08 | $20.16 |
| 50.1 – 60 | $11.20 | $11.20 | $22.40 |
Tip: Use this table to estimate landed costs and update pricing for SKUs that ship to NB, MB, PE, AB, and YT.
What this means for retailers
Online stores (shipping into the new provinces)
-
Ensure products shipped to NB/MB/PE/AB/YT follow province-specific stamping by April 1, 2025.
-
During Jan–Mar 2025, federally stamped inventory can still be sold into these provinces.
Brick-and-mortar (within the new provinces)
-
Audit shelves and back stock now; transition inventory to province-stamped units before March 31, 2025.
-
Work with suppliers to phase out federally stamped products ahead of the deadline.
Action plan & deadlines
-
Now → Dec 31, 2024: Forecast demand and plan stamp-compliant replenishments.
-
Jan 1 – Mar 31, 2025 (90 days): Sell through federally stamped products in affected provinces; migrate to province-stamped supply.
-
By Apr 1, 2025: All products sold in NB/MB/PE/AB/YT must have province-specific excise stamps.
Inventory & staff readiness
-
Inventory: Prioritize selling down federally stamped SKUs destined for NB/MB/PE/AB/YT before Mar 31.
-
Training: Brief staff on which stamps are valid by date and province.
-
Systems: Update product tags/notes in your POS and Shopify admin to flag stamp type and eligible provinces.