Vaping Taxes and Excise Duties in Canada
Saw one price on the product page and a higher amount at checkout? That’s expected, and it isn’t a mistake. Two things are added at checkout: vaping excise duties and sales taxes. Both are set by law. Jean Cloud Vape collects them and remits them in full to the governments — we keep none of it.
What is the vaping excise duty?
Since October 1, 2022, the federal government has applied an excise duty to all vaping products sold in Canada, whether or not they contain nicotine. It is administered by the Canada Revenue Agency under the Excise Act, 2001.
The amount does not depend on the price, the brand or the nicotine strength. It depends only on the volume of liquid in each container.
The federal duty
| Container volume | Calculation | Federal duty |
|---|---|---|
| First 10 mL | $1.12 per 2 mL or fraction | $5.60 |
| Each additional 10 mL | $1.12 per unit or fraction | $1.12 |
In practice:
- A 30 mL bottle: $5.60 + $1.12 + $1.12 = $7.84
- A 100 mL bottle: $5.60 + nine times $1.12 = $15.68
- A 20 mL disposable: $5.60 + $1.12 = $6.72
The additional provincial duty
Several provinces and territories have joined the coordinated vaping duty system. In those jurisdictions, an additional duty equal to the federal one applies — meaning the amount is doubled.
The participating provinces and territories are:
- Ontario
- Quebec
- Nova Scotia
- New Brunswick
- Manitoba
- Prince Edward Island
- Alberta
- Yukon
- Northwest Territories
- Nunavut
This is why the amount shown in your cart changes with your shipping address. The same product shipped to British Columbia or Saskatchewan carries the federal duty only.
Sales taxes
On top of the excise duties come the usual sales taxes, calculated on the total: GST and QST in Quebec, HST in Ontario and Atlantic Canada, GST alone elsewhere.
A full example
Take a 30 mL bottle listed at $29.99, shipped to Quebec:
| Line | Amount |
|---|---|
| Product price | $29.99 |
| Federal excise duty (30 mL) | $7.84 |
| Provincial excise duty (Quebec) | $7.84 |
| Subtotal | $45.67 |
| GST (5%) | $2.28 |
| QST (9.975%) | $4.56 |
| Total | $52.51 |
The same product shipped to Ontario: $45.67 subtotal, $5.94 HST, for a total of $51.61.
What Jean Cloud Vape keeps from this
Nothing. Excise duties and sales taxes are collected on behalf of the governments and remitted in full. We apply no margin on them. Our price is the one shown on the product page.
We chose to show these amounts separately rather than fold them into the price, precisely so you can see what goes to the retailer and what goes to the state.
Why some products cost more than others at equal volume
The duty is calculated per container, not per order. A pack of five 5 mL disposables carries five times the duty of a single 5 mL container, while one 25 mL bottle is charged only once. That follows directly from how the law defines the calculation.
Learn more
The official texts are public:
Page updated August 2026. Rates and the list of participating provinces may change; the Canada Revenue Agency’s publications prevail in case of doubt.
