In case you were unaware, Quebec and Ontario along with Nunavut and Northwest Territories are moving to a “Harmonized Excise Tax”, which will double the Federal Excise Tax rate, effective July 1, 2024. This taxation applies to e-liquid based products only.
Effective January 1, 2025, harmonized excise tax will be in effect for Alberta, Manitoba, New Brunswick, Prince Edward Island, and Yukon.
Additionally, the Federal Excise Tax is increasing by 12% which affects all provinces. This increase also applies to the Harmonized Excise Tax rate, as the federal rate is the backstop (provinces must match or exceed federal rate).
The tables below compare the current excise tax rate against the costs associated with the Harmonized Excise Tax including the 12% increase as of July 1, 2024.
Harmonized Excise Tax
These rates are applicable to Quebec, Ontario, Nunavut, Northwest Territories effective July 1, 2024, and will be applicable to Alberta, Manitoba, New Brunswick, Prince Edward Island, and Yukon January 1, 2025.
| Product | Current Tax Rate | New Tax Rate |
| 3-pack of 2mL Pods | $3.00 | $6.72 |
| 30mL Bottle of Eliquid | $7.00 | $15.68 |
| 60mL Bottle of Eliquid | $10.00 | $22.40 |
| 100mL Bottle of Eliquid | $14.00 | $31.36 |
| 120mL Bottle of Eliquid | $16.00 | $35.84 |
Federal-only Excise Tax
Remaining provinces/territories as of July 1, 2024.
| Product | Current Tax Rate | New Tax Rate |
| 3-pack of 2mL Pods | $3.00 | $3.36 |
| 30mL Bottle of Eliquid | $7.00 | $7.84 |
| 60mL Bottle of Eliquid | $10.00 | $11.20 |
| 100mL Bottle of Eliquid | $14.00 | $15.68 |
| 120mL Bottle of Eliquid | $16.00 | $17.92 |
If you are a resident of Quebec, Nunavut, or Northwest Territories, unfortunately you can no longer place orders through Queen City Vapes.
For Ontario, "ONTARIO" options will be added to eligible eliquid-based products, once the eliquid manufacturers we deal with are in possession of Ontario excise stamps. If you are ordering any eliquid product from Ontario, you must choose the "ONTARIO" option, otherwise your order will be cancelled and subject to a 20% restocking fee. This is non-negotiable.
Click here for Ontario eligible eliquids!