Vape vaping excise duty stamp smoke
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
Vaping products sold in Canada must carry an excise stamp. Manufacturers and importers who stamp products need a vaping product licence from the CRA. A shop should buy only stamped products and keep its supplier invoices. Excise duty is separate from GST/HST, which still applies to the sale.
Official source: canada.ca