Vaping Products Tax Program

Revenue Act Regulations changes

Revenue Act Regulations: legislative changes

Overview of legislation changes to the Revenue Act Regulations that impact vaping products taxes and vendor permit requirements.

Program Information

Notice to vaping wholesalers and retailers of vaping products tax introduction: tax bulletin 5112

Notice to vaping wholesalers and retailers on the introduction of vaping products taxes effective 15 September 2020.

Vaping products definition for the Vape Tax Program: tax bulletin 5108

Information for retail and wholesale vaping products vendors on the definitions of vaping products for the Vape Tax Program.

Vaping Products Tax Program: overview

How the Vaping Products Tax Program is administered, vaping products tax rates and information for vaping products retailers, wholesalers and manufacturers.

Permits

Vaping Products Manufacturer Permit

Vaping products manufacturers need a Vaping Products Manufacturer Permit to manufacture vaping products in Nova Scotia or manufacture vaping products for distribution, sale or storage in Nova Scotia.

Vaping Products Retail Vendor’s Permit

Retail stores need a Vaping Products Retail Vendor’s Permit to sell vaping products.

Vaping products vendor permit requirements for retailers and wholesalers: tax bulletin 5109

Covers permit requirements for the wholesale and retail sale of vaping products.

Vaping Products Wholesale Vendor’s Permit

You need a Vaping Products Wholesale Vendor’s Permit to sell, store and distribute vaping products to retailers.

Prohibitions

Prohibitions for retail and wholesale vaping products vendors: tax bulletin 5111

Information for retail and wholesale vaping products vendors on the limitations for holding, selling and transferring vaping products.

Tax Rates and Tax Remittance

Notice to vaping wholesalers and retailers of vaping products tax introduction: tax bulletin 5112

Notice to vaping wholesalers and retailers on the introduction of vaping products taxes effective 15 September 2020.

Tax rates for vaping products: tax bulletin 5110

Information for retail and wholesale vaping products vendors on tax rates for vaping products.

Vaping Products Tax Remittance Form: wholesalers and retailers

Vaping products wholesalers and retailers need to submit the Vaping Products Tax Remittance Form and the tax they owe on their vaping inventory (stock).

Rebates and Refunds

Get a tax refund on stolen vaping products

Apply for a tax refund on vaping products lost due to theft.

Tax rebate for uncollectable fuel, tobacco and vaping products accounts written off as bad debts: tax bulletin 5022

Information for fuel agents (wholesalers) and retailers, and tobacco and vaping products wholesalers and retailers that have uncollectable accounts written off as bad debt.

Vaping products tax rebate for bad debts from sales of vaping products made on credit

Apply for a rebate on the vaping products tax you paid on bad debts from sales of vaping products made on credit.

Letter of Authority

Authorize a representative: vaping products tax permit, refund or rebate applications

Have someone represent you or speak on your behalf about your vaping products tax permit, refund or rebate application by submitting a Letter of Authority Authorization Form to authorize a representative.