Several provinces and all territories have implemented a "harmonized excise tax" framework, which doubles the federal excise tax rate on all eliquid based products.
Harmonized excise tax took effect for Quebec, Ontario, and Nunavut on July 1, 2024. Alberta, Manitoba, New Brunswick, Prince Edward Island, and Yukon followed suit effective January 1, 2025.
Additionally, the Federal Excise Tax increased by 12% on July 1, 2024. This increase also applied 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 are applicable to Alberta, Manitoba, New Brunswick, Prince Edward Island, and Yukon January 1, 2025.
| Product | Federal Tax Rate | Harmonized Tax Rate |
| 3-pack of 2mL Pods | $3.36 | $6.72 |
| 30mL Bottle of Eliquid | $7.84 | $15.68 |
| 60mL Bottle of Eliquid | $11.20 | $22.40 |
| 100mL Bottle of Eliquid | $15.68 | $31.36 |
| 120mL Bottle of Eliquid | $17.92 | $35.84 |
Federal-only Excise Tax
NL, NS, SK, and BC as of Jan 1, 2025.
| Product | Current Tax Rate |
| 3-pack of 2mL Pods | $3.36 |
| 30mL Bottle of Eliquid | $7.84 |
| 60mL Bottle of Eliquid | $11.20 |
| 100mL Bottle of Eliquid | $15.68 |
| 120mL Bottle of Eliquid | $17.92 |
If you are a resident of Yukon, Nunavut, Northwest Territories, New Brunswick, or PEI, unfortunately you can no longer order eliquid through Queen City Vapes. Orders containing eliquid will be canceled and a 20% restocking fee will be deducted.
Quebec residents can not place orders whatsoever due to their unique provincial laws
For Ontario, Manitoba, and Alberta, options are slowly being added to eligible eliquid-based products, once the eliquid manufacturers we deal with are in possession of the applicable provincial excise stamps. If you are ordering eliquid products from Ontario, Manitoba, or Alberta, you must choose the "AB-MB-ON" options. If you have ordered federal product that has provincial options available, your order will be edited to the correct products and an outstanding balance invoice will be sent to you. Failure to pay the outstanding balance will result in cancellation of your order and a 20% restocking fee will be deducted. If you order eliquid-based products where there are no provincial options available, your order will be canceled and a 20% restocking fee will be deducted.
These terms are non-negotiable, so please pay attention.
Click here for AB-MB-ON eligible eliquids!