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Excise Duties on Vaping Products Regulations (SOR/2024-70)

Regulations are current to 2024-06-11 and last amended on 2024-05-08. Previous Versions

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Excise Duties on Vaping Products Regulations

SOR/2024-70

EXCISE ACT, 2001

Registration 2024-04-19

Excise Duties on Vaping Products Regulations

P.C. 2024-395 2024-04-19

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed Excise Duties on Vaping Products Regulations under sections 304Footnote a and 304.3Footnote b of the Excise Act, 2001Footnote c.

Definition

Marginal note:Definition of Act

1 For the purposes of these Regulations, Act means the Excise Act, 2001.

Additional Vaping Duty

Marginal note:Specified vaping provinces

2 For the purposes of the definition specified vaping province in section 2 of the Act, the following provinces are prescribed:

  • (a) Ontario;

  • (b) Quebec;

  • (c) the Northwest Territories; and

  • (d) Nunavut.

The following provision is not in force.

Marginal note:Section 158.58 of Act — prescribed circumstances

3 For the purposes of section 158.58 of the Act, a duty in respect of a specified vaping province is imposed under that section on vaping products manufactured in Canada, or imported, if

  • The following provision is not in force.

    (a) in the case of vaping products that are imported by an individual for their personal use, the individual is resident in the specified vaping province; and

  • The following provision is not in force.

    (b) in any other case, the vaping products are for consumption, use or sale to consumers in the specified vaping province.

The following provision is not in force.

Marginal note:Subsection 158.6(2) of Act — prescribed circumstances

4 For the purposes of subsection 158.6(2) of the Act, a duty in respect of a specified vaping province is imposed under that subsection on vaping products if

  • The following provision is not in force.

    (a) the vaping products are not stamped; and

  • The following provision is not in force.

    (b) the location of the vaping products at the particular time referred to in that subsection is in the specified vaping province.

The following provision is not in force.

Marginal note:Subsection 158.61(2) of Act — prescribed circumstances

5 For the purposes of subsection 158.61(2) of the Act, a duty in respect of a specified vaping province is imposed under that subsection on vaping products that cannot be accounted for if

  • The following provision is not in force.

    (a) the vaping products are not stamped;

  • The following provision is not in force.

    (b) the last known location of the vaping products before the particular time referred to in that subsection is in the specified vaping province; and

  • The following provision is not in force.

    (c) the particular person referred to in that subsection is not convicted of an offence under section 218.2 of the Act in respect of the vaping products.

Marginal note:Calculation of additional vaping duty

6 For the purposes of section 158.58 and subsections 158.6(2) and 158.61(2) of the Act, the amount of duty imposed under those provisions in respect of vaping products and a specified vaping province is equal to the amount determined in respect of the vaping products under Schedule 8 to the Act.

Transition

Marginal note:July 1 to September 30, 2024

7 For the purpose of facilitating the implementation of the coordinated vaping duty system (as defined in subsection 304.3(1) of the Act), subparagraph 158.42(1)(a)(ii), subsection 158.44(2) and paragraphs 158.45(1)(c) and 158.46(d) of the Act do not apply before October 2024 in respect of

  • (a) vaping products that are manufactured in Canada and that are stamped before July 2024;

  • (b) packaged vaping products that are imported by a vaping product licensee for stamping by the vaping product licensee and that are stamped before July 2024; and

  • (c) any other imported vaping products that are imported or released (as defined in subsection 2(1) of the Customs Act) before July 2024.

Related Amendments

Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not Stamped

The following provision is not in force.

8 [Amendments]

Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations

9 [Amendments]

Coming into Force

Marginal note:Publication

  • 10 (1) Subject to subsections (2) and (3), these Regulations come into force on the day on which they are published in the Canada Gazette, Part II.

  • Marginal note:Application after June 2024

    (2) Section 3 applies in respect of

    • (a) vaping products that are manufactured in Canada and that are stamped after June 2024;

    • (b) packaged vaping products that are imported by a vaping product licensee for stamping by the vaping product licensee and that are stamped after June 2024; and

    • (c) any other imported vaping products that are imported or released (as defined in subsection 2(1) of the Customs Act) after June 2024.

  • Marginal note:July 1, 2024

    (3) Sections 4, 5 and 8 come into force on July 1, 2024.

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