Vape Excise Tax in Canada: Federal Duty and Provincial Rates
Last updated: September 2026
What you'll pay
Federal excise duty is $1.12 per 2 mL for the first 10 mL of e-liquid, then $1.12 per additional 10 mL, and it is the same nationwide. Alberta, Manitoba, New Brunswick, Nova Scotia, Prince Edward Island, Yukon, Ontario, Quebec, the Northwest Territories and Nunavut add a matching provincial duty that doubles the rate ($2.24 per 2 mL in total), while British Columbia, Saskatchewan, and Newfoundland and Labrador charge the federal duty only.
Vape Tax by Province & Territory
| Province / Territory | Federal Duty | Provincial Duty | Total Excise |
|---|---|---|---|
| Alberta (AB) | $1.12 per 2mL | $1.12 per 2mL | $2.24 per 2mL |
| British Columbia (BC) | $1.12 per 2mL | None | $1.12 per 2mL |
| Manitoba (MB) | $1.12 per 2mL | $1.12 per 2mL | $2.24 per 2mL |
| New Brunswick (NB) | $1.12 per 2mL | $1.12 per 2mL | $2.24 per 2mL |
| Newfoundland and Labrador (NL) | $1.12 per 2mL | None | $1.12 per 2mL |
| Nova Scotia (NS) | $1.12 per 2mL | $1.12 per 2mL | $2.24 per 2mL |
| Northwest Territories (NT) | $1.12 per 2mL | $1.12 per 2mL | $2.24 per 2mL |
| Nunavut (NU) | $1.12 per 2mL | $1.12 per 2mL | $2.24 per 2mL |
| Ontario (ON) | $1.12 per 2mL | $1.12 per 2mL | $2.24 per 2mL |
| Prince Edward Island (PE) | $1.12 per 2mL | $1.12 per 2mL | $2.24 per 2mL |
| Quebec (QC) | $1.12 per 2mL | $1.12 per 2mL | $2.24 per 2mL |
| Saskatchewan (SK) | $1.12 per 2mL | None | $1.12 per 2mL |
| Yukon (YT) | $1.12 per 2mL | $1.12 per 2mL | $2.24 per 2mL |
Rates shown apply to the first 10mL of e-liquid; beyond that the duty is $1.12 per additional 10mL, doubled where a provincial duty applies. Example: a 20mL device carries $6.72 in federal duty, for a total of $13.44 where a provincial duty applies and $6.72 where only the federal duty applies. Provincial participation is reflected automatically from this store's checkout settings.
How The New Tax Affects Pricing:
Liquid Volume
Tax Rate
Examples
First 10ml
$1.12 per 2ml
2ml: $1.12 tax
6ml: $3.36 tax
10ml: $5.60 tax
Every 10ml after
$1.12 per 10ml
15ml: $6.16 tax (5.60 + 0.56)
30ml: $7.84 tax (5.60 + 2.24)
60ml: $11.20 tax (5.60 + 5.60)
What This Means for Consumers:
For example, an S-compatible Pod Pack (3x2ml) will now be subject to a total of $6.72 in vape taxes ($3.36 Federal Excise Tax + $3.36 Provincial Excise Tax).
Where You'll See the Tax When You Order
Prices on ShopAllo product pages do not include excise duty. The duty is added automatically once products are in your cart, based on the province selected in the menu at the top of the page. Here is exactly where it appears:
- Product pages show the pre-tax price. The excise duty is calculated from the province you have selected in the site header.
- In the cart, the combined duty appears as its own “Excise duty” line, and the estimated total includes it.
- At checkout, the duty is itemized per product — for example “Allo Ultra 25K – Federal Excise Tax” — with a matching provincial line if your province charges one.
- Free shipping over $80 is based on your merchandise total — excise duty does not count toward the threshold.
If no province is selected, the store cannot calculate your duty — choose your province in the header to see the exact amount before you pay.
Canada's Vape Tax: More On Vape Taxes
In Canada, the taxation landscape for vaping products has evolved significantly over recent years, with both federal and provincial governments implementing excise duties to regulate and tax these products. Starting April 1, 2025, a new Provincial Excise Vape Tax will be implemented in Alberta, Manitoba, New Brunswick, Yukon, and Prince Edward Island.
Federal Introduction
In April 2021, the federal government announced its intention to impose a specific excise tax on vaping liquids, beginning in 2022. In April 2022 legislation was introduced to put this into effect, with an implementation date of October 1, 2022.
All products that contained a vaping e-liquid, sold within Canada, were required to be taxed. This included disposable vapes, closed-pods, and e-liquid bottles. Products intended for vaping but sold separately from the vaping substance were not taxed; this included closed-pod devices, vape mods, charging cables, and other accessories. Provincial Participation
Provincial Participation
Initially, the governments of Ontario, Quebec, the Northwest Territories, and Nunavut agreed to join the coordinated framework and formalized their participation by signing the Coordinated Vaping Product Taxation Agreements (CVPTAs). This coordination allowed for an additional vaping duty equal to the federal rate to be applied in these jurisdictions.
British Columbia, Saskatchewan, and Newfoundland and Labrador have not joined the coordinated framework, so only the federal excise duty applies to vaping products shipped to those provinces.
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