3.03.57 - “A re-elected Liberal government will […] [m]ove forward with a national tax on vaping products and require tobacco manufacturers to pay for the cost of federal public health investments in tobacco control”
“In 2023-24, new or on-going measures related to tobacco will include: […] Proposing a framework to require tobacco manufacturers to pay for the cost of federal public health investments in tobacco control”
The tax was implemented on October 1, 2022.
“A vaping product licensee who packages vaping products manufactured in Canada on or after October 1, 2022 must pay the applicable vaping duty. The vaping duty is payable at the time of packaging”
“The federal government also invites its provincial and territorial counterparts to join a coordinated vaping taxation framework, under which an additional duty equal to the proposed federal rate would be applied. Total resulting revenues would be split between federal and provincial and territorial governments on a 50/50 basis. The overall tax burden on vaping products will be regularly reviewed to ensure that important public health objectives are being met”