Revenue Act Regulations: legislative changes

Overview of legislation changes to the Revenue Act Regulations that impact vaping products taxes and vendor permit requirements. Changes come into effect 1 July 2020.

Legislative changes to the Revenue Act Regulations. Changes come into effect 1 July 2020.

Change Details
Vendor permit requirements Retailers, wholesalers and manufacturers need to have a permit by 1 August 2020. The regulatory process to introduce permits is delayed due to COVID-19 (not all permits will be in place 1 July 2020; 1 August 2020 is now the target for permits to be in place).

Permits include the Vaping Products Retail Vendor’s Permit, Vaping Products Wholesale Vendor’s Permit and Vaping Products Manufacturer Permit.
Tax on vaping products Starting 15 September 2020, vaping substances (except for cannabis vaping substances already taxed under the Coordinated Cannabis Taxation Agreement) are taxed at the rate of $0.50 per millilitre for liquids and $0.50 per gram for solids.
Tax on vaping devices Starting 15 September 2020, vaping devices are taxed at a rate of 20% of suggested retail selling price.

Questions about the changes

The Provincial Tax Commission can answer questions about the changes to the regulations.

Legislation