Reporting and remitting the vaping duty
On this page
- Who must file and when
- How to file and pay
- After sending a return
- Filing or paying late
- What records to keep
- Additional Information
Who must file and when
Vaping product licensees
All vaping product licensees must file monthly returns to report their manufacturing activities (including inventories) and, if applicable, duty payable.
The monthly Form B600, Vaping Duty and Information Return is due by the last day of the calendar month following the reporting period.
You must file a return even if you have:
- No business transactions
- No duty to pay (remit)
When a due date falls on a Saturday, a Sunday or a public holiday recognized by the CRA, your return is considered to be filed on time if we receive it on or before the next business day.
Effective October 1, 2022, if you also hold an excise warehouse licence, you are required to file monthly Form B262, Excise Duty Return – Excise Warehouse Licensee. This return is due by the last day of the calendar month following the reporting period. For more information on Form B262, see Excise Duty Memoranda, EDM10.1.3, Completing an Excise Duty Return – Excise Warehouse Licensee.
Note that Form B262 and EDM10.1.3 will be updated to reflect vaping products requirements.
Vaping prescribed persons
If you are a vaping prescribed person that imports packaged vaping products, you are required to file Form B601, Vaping Information Return – Prescribed Person monthly to report your inventory and usage of vaping excise stamps.
How to file and pay vaping duty
Vaping product licensees
As a vaping product licensee, you may file your return using either of the following methods:
- online through My Business Account using the File a return link.
- by mail using Form B600, Vaping Duty and Information Return
If you are also claiming a refund of vaping duty, use either of the following methods:
- online through My Business Account using the File a refund link
- by mail using Form B602, Application for a Refund of Vaping Duty and attaching it to your return
Your payment is due at the same time as your return. For more information on which methods you can use to pay, see Payment options for excise duty.
Vaping prescribed person
As a vaping prescribed person, you may file your return using either of the following methods:
To submit your B601 Vaping Information Return - Prescribed Person electronically to the CRA, go to Submit documents online.
For instructions on how to submit the B601, follow the steps on Submit documents.
Below are details specifically for uploading form B601, Vaping Information Return Prescribed Person in MyBA.
- On the Submit documents page, How to submit a document section, follow the steps for If you do not have a case or reference number.
- For Step 1 – Without a case or reference number, choose the topic “Luxury Tax, Fuel Charge, Excise Duty, Excise Tax, and ATSC” from the list.
- Choose “Next”.
- Choose the topic “Submit supporting documents for Excise Duty programs reporting beer, spirits, wine, tobacco, cannabis and vaping products” from the list.
- Choose “Next”.
- Return to Step 2 on Submit documents for instructions on how to attach, review, and submit your form.
File your return by mail using Form B601, Vaping Information Return – Prescribed Person.
Vaping duty on imported vaping products is paid to the Canada Border Services Agency (CBSA) at the time of importation. For further information, please contact CBSA at 1-800-461-9999.
After sending a return
When we receive your return, we will process your payment (if attached) and send you a notice of assessment of your return.
If your payment is not attached, we will assess the amount owing and send you a notice of assessment using either of the following methods:
- if you registered for email notification service, online through an email notification that there is mail for you to view in My Business Account
- by mail
We will not send you a notice of assessment if your return includes no duty to pay (that is, a nil return).
What to do if you have an amount owing
If there is an amount owing and you have registered for email notification service, we will send you an email notification that there is mail for you to view in My Business Account concerning paying the outstanding amount. If you have not registered for email notification service, we will mail you a notice of assessment along with Form RC159, Amount Owing Remittance Voucher.
Use Form RC159 to pay any outstanding amount. This form is not available on our website. We can only provide it in a pre-printed format. To order this personalized form, go to My Business Account, Represent a Client or call Business Enquiries at 1-800-959-5525.
Filing or paying late
CRA may charge you penalties and interest if you:
- do not file on time
- receive a demand to file and do not do so
- make a false statement or omission
CRA will charge you interest if you:
- have an overdue amount on your return
- make a late or insufficient payment
We may hold a refund you are entitled to until we receive all outstanding returns and amounts owing. This includes returns that are required to be filed under other legislation administered by the CRA. We may also use a refund of vaping duty that you are entitled to receive to off-set your outstanding amounts in accordance with the law.
We may also restrict your ability to order vaping excise stamps until we receive all outstanding returns.
What records to keep
You must keep all records that will support the information you have provided on forms B600, B601, and B602. This includes the amount of vaping products manufactured, received, used, packaged, sold and disposed of.
Your records must also support the information reported in respect of the possession and use of any vaping excise stamps issued to you.
You must keep your records for a period of at least 6 years from the end of the last year to which they relate.
If you have further questions, contact your regional excise office. For the contact information of the regional excise offices: Contact Information – Excise Duty, Excise Taxes, Fuel Charge, and Air Travellers Security Charge.
You may email questions to LPVAPINGG@cra-arc.gc.ca or call 1-866-330-3304.
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