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What countries do you ship to?
What countries do you ship to?
We currently ship within Canada.
How long will it take to receive my order?
How long will it take to receive my order?
Standard shipping normally takes 2-4 days. Next day shipping is available on all domestic orders placed before 2:00pm MST Mon-Fri (for an additional charge) or Free for orders over $1000.00
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Accepted Credit Cards
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Interact E-Transfer
Interact E-Transfer
send all E-transfers to:
payments@titansmoke.ca
Make sure to include your Invoice number in the memo.
Vaping Excise Tax
How Are Excise Taxes Calculated
How Are Excise Taxes Calculated
Excise Tax Rates
The following tax rates are in effect as of January 1, 2025
Provincial and federal tax formula for participating provinces, the calculation is based on the volume of e-liquid and is doubled for the provincial portion. The federal portion of the tax, and therefore the provincial portion, is calculated as:
- $1.12 per 2 mL (or fraction thereof) for the first 10 mL of liquid.
- $1.12 per 10 mL (or fraction thereof) for amounts over the initial 10 mL.
For solid vaping substances, the same rate applies per gram.Calculation examplesThe calculation is applied to each individual container or pod, not the total quantity in a multi-pack.
- For a 30 mL bottle:Federal tax: $5.60 for the first 10 mL + $1.12 for each additional 10 mL ($2.24) = $7.84.Provincial tax (matching federal): $7.84.Total tax: $7.84 + $7.84 = $15.68.
- For a 20 mL disposable vape:Federal tax: $5.60 for the first 10 mL + $1.12 for the second 10 mL = $6.72.Provincial tax (matching federal): $6.72.Total tax: $6.72 + $6.72 = $13.44.
Tax implementation timeline
- Initial participants (since July 1, 2024): Ontario, Quebec, the Northwest Territories, and Nunavut.
- Additional participants (effective January 1, 2025): Alberta, Manitoba, New Brunswick, Prince Edward Island, and Yukon.
- Provinces with separate, pre-existing taxes: Some provinces, like British Columbia and Nova Scotia, had their own taxes before the federal framework
Provincial Excise taxes are applicable in the following regions:
Impact of the Excise Duty
- Consumers: The price of vaping liquids may increase, especially in provinces that have adopted the provincial excise tax.
- Retailers: Must ensure that the excise duty is paid and the appropriate tax stamp is applied before products are sold.
- Manufacturers: Are responsible for paying the excise duty at the production stage and ensuring compliance with regulations.
Frequently Asked Questions
- Why was the excise duty introduced?
The excise duty aims to regulate the vaping market, reduce youth vaping, and generate additional revenue for the government. - How is the excise duty calculated?
The duty is calculated based on the volume of vaping liquid, with rates varying by province. - Which provinces have joined the excise tax program?
As of January 1, 2025, the provinces and territories participating in the program include Alberta, Ontario, Quebec, Manitoba, Prince Edward Island, New Brunswick, Yukon, Nunavut, and the Northwest Territories.
Conclusion
The introduction of the excise duty on vaping liquids in Canada has significant implications for consumers, retailers, and manufacturers. Understanding how the tax is calculated and which provinces are participating can help you make informed decisions about purchasing and selling vaping products. If you have any questions about the excise duty, feel free to reach out to us!



