Excise duty on vaping products: tax bulletin 5110

Information for retail and wholesale vaping products vendors on excise duty for vaping products.

This tax information bulletin provides details on the Vaping Products Program and outlines the federal coordinated vaping products taxation framework and excise duty.

Information includes:

• federal coordinated vaping products taxation framework
• how the Vaping Products Program is administered
• stamp requirements
• excise duty rates on vaping products
• Harmonized Sales Tax (HST)