Federal Excise Tax Calculation

NOTE: ALL FEDERAL EXCISE TAXES ARE BUILT INTO THE PRICING SEEN ON OUR WEBSITE. THERE WILL BE NO ADDITIONAL FEDERAL EXCISE TAX ADDED AT CHECKOUT.

NOTICE: STARTING JANUARY 1ST 2025 THE SPECIFIED PROVINCES WITH DOUBLE FEDERAL TAX ARE ONTARIO, QUEBEC, MANITOBA, ALBERTA, NEW BRUNSWICK, NOVA SCOTIA(AS OF APRIL 1ST 2026), PEI, NWT AND NUNAVUT. WE DO NOT SHIP FLAVOURED E-LIQUIDS TO PEI, NOVA SCOTIA, NEW BRUNSWICK OR QUEBEC EXCEPT TOBACCO FLAVOUR. YOUR ORDER WILL BE CANCELLED IF ANY BANNED PRODUCTS ARE INCLUDED IN YOUR CART.

IMPORTANT: MAKE SURE WHEN SELECTING CERTAIN VAPING LIQUIDS TO CHOOSE THE CORRECT DROP DOWN OPTION IF YOU ARE ORDERING FROM THE SPECIFIED VAPING PROVINCES OR YOUR ORDER WILL BE CANCELLED AND WILL NEED TO BE RE-SUBMITTED AS THE FEDERAL EXCISE TAX RATES ARE DOUBLE IN THESE SPECIFIED VAPING PROVINCES. THESE VAPING LIQUIDS WITH DROP DOWN OPTIONS INCLUDE BUT NOT LIMITED TO: BOINK ELIQUIDS, BOINK FLAVOR SHOTS AND NICOTINE CONCENTRATE BASE FOR DIY.

The excise duty rates on vaping products are outlined in the Excise Act effective January 1st, 2025 are as follows:

For vaping liquids:

For vaping products intended for consumption, sale or use in Newfoundland, Sask and British Columbia:

Vaping Duty

• $1.12 per 2 millilitres (mL), or fraction thereof, for the first 10 mL of vaping substance in the vaping device or immediate container
• $1.12 per 10 mL, or fraction thereof, for amounts over the first 10 mL

PLUS, for vaping products intended for consumption, sale or use by consumers in a "Specified Vaping Provinces" (Ontario, Quebec, New Brunswick, Nova Scotia, PEI, Manitoba, Alberta, NWT and Nunavut):

Additional Vaping Duty:

• $1.12 per 2 millilitres (mL), or fraction thereof, for the first 10 mL of vaping substance in the vaping device or immediate container
• $1.12 per 10 mL, or fraction thereof, for amounts over the first 10 mL

Examples:

1. A package containing 4 pods, with each pod containing 1.5 mL of vaping liquid, which is intended for sale in a province that is not a specified vaping province, attracts $4.48 of vaping duty ($1.12 per 1.5 mL pod). It is important to note that the vaping duty is calculated on the quantity of vaping liquid contained in each individual pod, not on the total volume contained in the package.
2. A package containing 4 pods, with each pod containing 1.5 mL of vaping liquid, which is intended for sale in a specified vaping province, attracts $4.48 of vaping duty ($1.12 per 1.5 mL pod) plus $4.48 of additional vaping duty ($1.12 per 1.5 mL pod), for a total of $8.96 of duty.
3. A 30 mL bottle of vaping liquid, which is intended for sale in a province which is not a specified vaping province, attracts $7.84 of vaping duty ($5.60 for the first 10 mL plus $2.24 for the next 20 mL).
4. A 30mL bottle of vaping liquid, which is intended for sale in a specified vaping province, attracts $7.84 of vaping duty ($5.60 for the first 10 mL plus $2.24 for the next 20 mL) plus $7.84 of additional vaping duty ($5.60 for the first 10 mL plus $2.24 for the next 20 mL), for a total of $15.68 of duty.