As of July 1, 2024, some provinces have added an extra layer of tax on top of the existing federal vaping duty. This article explains what that means for you and how to calculate the new cost.

Understanding the Old and New:

Before July 1st, there was a single federal vaping duty applied per milliliter (ml) of vape liquid you purchased. Now, some provinces (Ontario, Quebec, Nunavut, and Northwest Territories as of July 2024) have added a provincial vaping duty on top of the federal one.

How Much More Will I Pay?

The exact amount depends on the size of your vape juice container and the province you’re in. Here’s a breakdown to simplify things:

• Example: Imagine you buy a pack of 4 vape pods, each containing 1.5ml of liquid.
• Provinces without the extra tax: You’ll pay the base federal duty, which is currently $1.12 per 2ml (or any fraction thereof). Since each pod has less than 2ml, you’ll pay for the full 2ml: $1.12 per pod. So, the whole pack would cost 4 pods * $1.12/pod = $4.48 in tax.
• Provinces with the extra tax: You’ll still pay the base federal duty ($4.48) but on top of that, you’ll also be charged the new provincial duty, which is also $1.12 per 2ml. This means each pod will have a total duty of $1.12 (federal) + $1.12 (provincial) = $2.24. So, the whole pack now costs 4 pods * $2.24/pod = $8.96 in tax.