Taxation of Vaping Products

Current Status: Open until June 30, 2021

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Vaping poses risks, especially to young people. In addition to raising revenues, vaping taxation could become an effective means to help curtail harmful consumption of these products. Budget 2021 announces the Government of Canada’s intention to introduce a new taxation framework for the imposition of excise duties on vaping products in 2022.  This consultation seeks views and feedback on this proposed measure, which is described in detail in the Budget 2021 Annex entitled Tax Measures: Supplementary Information.

We also welcome any additional comments or feedback relevant to the scope of this consultation.

Who is the focus of this consultation?

Through this consultation, we want to hear from stakeholders, tax practitioners, civil society groups and members of the public. In submitting your comments, please include:

Participate through email

Due to COVID-19 public health considerations, email submissions are preferred. Send us your comments at fin.vaping-taxation-vapotage.fin@canada.ca with “Vaping Taxation Consultation” as the subject line.

Should you wish to submit comments by mail, please direct your submission to the attention of the Tax Policy Branch.

What’s next?

We’ll be collecting your feedback and will consider your input alongside the analysis of departmental officials to help inform decisions on the proposed excise taxation framework for vaping products.

Information received through this comment process is subject to the Access to Information Act and the Privacy Act. Those providing comments are asked to indicate clearly the name of the individual or the organization that should be identified as having made the submission. In order to respect privacy and confidentiality, please advise when providing your comments whether you:

Should you indicate that your comments, or any portions thereof, be considered confidential, the Department of Finance will make all reasonable efforts to protect this information.

Related links

Budget 2021 Tax Measures: Supplementary Information Annex

Get in touch

fin.vaping-taxation-vapotage.fin@canada.ca

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