Excise Tax on Vaping Products

What is excise tax?

On April 7th, 2022, the Federal Government announced excise duty on vaping products. This excise duty (or excise tax) applies to any vaping substances sold in Canada that are intended for use in a vaping device.

All vaping products that are meant for sale in the Canadian duty-paid market are required to have an excise stamp affixed to the product as proof that duties have been paid. Canadian manufacturers and importers are responsible for applying excise stamps to vaping products that are intended for sale in the Canadian duty-paid market and remit payments to the Canada Revenue Agency (CRA).


When will the excise tax be implemented?

Effective October 1st, 2022, manufacturers and importers of vaping products sold at retail stores are required to be licensed or registered with the Canada Revenue Agency (CRA).

During the transition period between October 1st and December 31st you will notice both taxed and untaxed products in our online store. By clicking the EXCISE TAX FREE link in the main menu you will be able to find the products that are unaffected by the excise tax. Starting January 1st, all e-liquid products will include the new excise tax.


What changes at 416vapes and the products/brands we offer?

As you may know we are switching our manufacturing over to Dvine Laboratories starting Oct 1st, 2022. With this switch some flavours are being discontinued as well as some flavour name changes. If your favourite flavour is being discontinued we apologize in advance and advise you to stock up before Dec 31st deadline. Please keep in mind that quantities will be limited and all sales will be first come, first serve basis.


See chart below for changes


Flavour Name Changed | Flavours being discontinued


416Vapes Name change Discontinued
Caramacco Caramacco Adventures
Dew Morning Dew B Plumes
Dragon Joose Dragon Cloudy B
Live Live Crazy CB
Flavourless Flavourless The Six
Splash Fruit Splash Tropical Freeze
Nana's Recepie Banana Silk Loony
Hazel Nut Job Pineapple
Snozzle Snozzleberry Colada
Fusion Strawberry Fusion Educate
Summer Bliss V2 Summer Bliss V2 Regulate
Temptations East Side Bold Burley
The Beach Peachy Banana
Yolo Monarch
Frost Bite Frost Bite
Insane 6
Angry Angry Apricot
Berserk Berserk Berries
Bizarre Bizarre Blackcurrant
Kooky Kooky Kiwi
ShookUp ShookUp Strawberry
Let’s Get Tropical
Mojito Mojito
19+ Eliquid
Conversate Conversate
Mad Puffer
Black Ice Black Ice
Cherry Blend Cherry Blend
Nice & Smooth Nice & Smooth
Rich & Mild Rich & Mild
Deez Rollz
Classic Classic Brown
Salt Nic
Snozzle Snozzleberry
Dragon Juice Dragon
Hazel Nut Job
Caramacco Caramacco
The Beach Peachy Banana
Mojito Mojito
Bizarre Bizarre Blackcurrant
Kooky Kooky Kiwi
ShookUp ShookUp Strawberry



How much will the excise tax increase the prices, and how will they be calculated?

The duty is calculated based on the liquid volume of vaping substance contained in a single container (in mL). At this time, duties are charged and collected on the Federal level.


Federal Taxes Calculations

  • For the first 10 mL of vaping substance, a duty is applied at a rate of $1.00 per 2 mL of the vaping substance.
  • For each additional 10 mL of vaping substance thereafter, a duty is applied at a rate of $1.00 per 10 mL of the vaping substance.

Example 1:

  • For a closed pod pack (3 pods cartridges), the duty payable will be CAD $1 per 2 mL, which equates to an increase of $3 per closed pod pack.

It is important to note that the Government has invited the Provinces and Territories to participate. In the event that the Provinces or Territories opt into the excise tax, a new Provincial/Territorial stamp will need to be applied on all products and the duty payable will effectively double.

Using the example above, the same closed pod pack with 6 mL of vaping substance with Federal and Provincial/Territorial duties would be $2 per 2 mL, which equates to $6. At the time of this writing, no Provinces and Territories have participated yet.
Example 2:

  • A 60 mL bottle of e-liquid at Federal excise duties would be $1 per 2 mL for the first 10 mL, which equates to $5. The remaining 50 mL would be $1 per 10 mL which equates to another $5.
  • The total Federal excise duties would be $10. If/when Provincial or Territorial duties are implemented, this would effectively double to $20 of excise tax.


What products are affected by excise tax?

Vaping products that are vaping devices that contain vaping substances or that are vaping substances in immediate containers. Any vaping hardware that is sold separately from the vaping substance will not be impacted.

  • Taxed products: closed pods, disposable vapes, e-liquid bottles, or bottles containing any component intended for vaping (nicotine, VG, PG, flavouring).
  • Products that will not be taxed: device/battery for closed pod systems and any vaping hardware or mods (including chargers, empty cartridges, tanks, and other accessories).