Excise Act, 2001 (S.C. 2002, c. 22)
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Act current to 2024-10-30 and last amended on 2024-07-01. Previous Versions
SCHEDULE 8(Sections 158.57, 158.6, 158.61, 218.2, 233.2, 233.3, 234.2, 237, 238.01 and 249.1)Duty on Vaping Products
1 Vaping products that are vaping devices that contain vaping substances or that are vaping substances in immediate containers: for each vaping device or immediate container of vaping substance
(a) if the vaping substance is in liquid form, the amount equal to the total of
(i) for the first 10 millilitres of vaping substance in the vaping device or immediate container, $1.12 per 2 millilitres of vaping substance or fraction thereof, and
(ii) for any additional amount of vaping substance in the vaping device or immediate container, $1.12 per 10 millilitres of vaping substance or fraction thereof; and
(b) if the vaping substance is in solid form, the amount equal to the total of
(i) for the first 10 grams of vaping substance in the vaping device or immediate container, $1.12 per 2 grams of vaping substance or fraction thereof, and
(ii) for any additional amount of vaping substance in the vaping device or immediate container, $1.12 per 10 grams of vaping substance or fraction thereof.
2 Vaping products that are vaping substances not in any vaping device or immediate container:
(a) if the vaping substance is in liquid form, the amount equal to the total of
(i) for the first 10 millilitres of vaping substance, $1.12 per 2 millilitres of vaping substance or fraction thereof, and
(ii) for any additional amount of vaping substance, $1.12 per 10 millilitres of vaping substance or fraction thereof; and
(b) if the vaping substance is in solid form, the amount equal to the total of
(i) for the first 10 grams of vaping substance, $1.12 per 2 grams of vaping substance or fraction thereof, and
(ii) for any additional amount of vaping substance, $1.12 per 10 grams of vaping substance or fraction thereof.
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