EXCIVYHow to file the B600 Vaping Duty & Information Return
A plain-English guide for Canadian vaping product licensees: who files the B600, when it’s due, exactly what it reports, and how vaping excise duty and stamps work province by province.
What is the B600?
Form B600, Vaping Duty and Information Return, is the monthly return Canadian vaping product licensees submit to the Canada Revenue Agency (CRA). It does two jobs at once: it reports your manufacturing activity and inventory, and it calculates the vaping excise duty (and any additional provincial duty) you owe for the period. It is the cornerstone compliance filing under the excise duty framework for vaping products introduced under the Excise Act, 2001.
Who has to file it
You file the B600 if you are a vaping product licensee: a business the CRA has licensed (via Form L600) to manufacture vaping products in Canada. The return is required every calendar month, including nil months.
- Vaping product licensees (domestic manufacturers) → file B600 monthly.
- Vaping prescribed persons (typically importers of already-packaged vaping products) file B601, Vaping Information Return - Prescribed Person to report excise-stamp inventory and usage.
- Overpaid a period? A refund of vaping duty is claimed on B602.
Reporting period & due date
The B600 covers one calendar month and is due by the last day of the following month, so the June return is due July 31, the July return August 31, and so on. If the due date lands on a Saturday, Sunday or a public holiday the CRA recognizes, the return is on time if the CRA receives it on the next business day. Duty owed is remitted on the same schedule.
What the B600 reports
The heart of the return is an inventory reconciliation of your vaping products (unstamped and stamped) for the month. You account for everything that moved through your operation:
- Manufactured
- Received
- Used
- Packaged
- Stamped
- Sold / entered into market
- Exported
- Disposed of / destroyed
From that reconciliation the return derives the vaping duty payable, plus any additional vaping duty broken out by specified vaping province for products entering those duty-paid markets.
How vaping duty is calculated
Duty is charged on the volume of vaping substance in each device or immediate container, in a two-tier bracket. The federal rate below has applied since July 1, 2024. In a specified vaping province, an additional duty equal to the federal amount is layered on top, effectively doubling the rate.
| Volume bracket | Federal | Additional (province) | Combined |
|---|---|---|---|
| First 10 mL (per 2 mL or fraction) | $1.12 | $1.12 | $2.24 |
| Over 10 mL (per 10 mL or fraction) | $1.12 | $1.12 | $2.24 |
“Or fraction thereof” means you round up to the next whole unit. A 2.5 mL pod is charged as two 2 mL units.
Worked example: a 30 mL bottle
- First 10 mL → 5 × $1.12 = $5.60 federal
- Remaining 20 mL → 2 × $1.12 (per 10 mL) = $2.24 federal
- Federal duty = $7.84. In a specified province, add an equal $7.84 → $15.68 combined.
Vaping excise stamps & specified provinces
Every packaged vaping product entering the Canadian duty-paid market must carry a vaping excise stamp, and the stamps are colour-coded by destination. Products bound for a non-specified jurisdiction take the peach-coloured “Canada” stamp; products for a specified vaping province take that province’s own stamp, which signals the additional duty has been accounted for.
As of 2026 the specified vaping provinces in the coordinated system are: Ontario, Quebec, the Northwest Territories, Nunavut, New Brunswick, Manitoba, Prince Edward Island, Alberta, Yukon and Nova Scotia. Remaining jurisdictions (such as British Columbia and Saskatchewan) are non-specified and use the Canada stamp. Because this list keeps growing, confirm the current participants in CRA Notice EDN95 before you stamp and ship.
How to file and stay audit-ready
The B600 is filed electronically through CRA My Business Account using the B600 webform. The filing itself is the easy part; the hard part is the recordkeeping behind it. You must be able to support every figure (quantities manufactured, received, used, packaged, stamped, sold, exported and disposed of) and keep those records for a CRA review.
That is exactly what EXCIVY is built for: it tracks unpackaged and packaged liquid by volume, counts stamps by type and province, and calculates duty payable as you record inventory, so your B600 figures reconcile themselves and a review is a non-event instead of a scramble.
Frequently asked questions
Who has to file the B600?
Any vaping product licensee (a business licensed by the CRA to manufacture vaping products in Canada) must file Form B600 every calendar month, even for months with no activity. Importers of already-packaged vaping products generally file Form B601 as a vaping prescribed person instead.
When is the B600 due?
The B600 is filed monthly and is due by the last day of the calendar month following the reporting period. For example, the return for June is due by July 31. If the due date falls on a weekend or a public holiday recognized by the CRA, it is on time if received the next business day.
How much is the vaping excise duty in Canada?
Since July 1, 2024 the federal rate is $1.12 per 2 mL (or fraction) for the first 10 mL in a device or immediate container, then $1.12 per 10 mL (or fraction) above 10 mL. In a specified vaping province an equal additional duty applies, roughly doubling the rate to about $2.24 per 2 mL for the first 10 mL.
What is a specified vaping province?
A province or territory that has joined the federal coordinated vaping duty system, so an additional vaping duty is layered on top of the federal duty and a province-specific excise stamp is required. Products destined for non-specified jurisdictions carry the peach-coloured Canada vaping excise stamp instead.
How do I file the B600?
The B600 is filed electronically through the CRA My Business Account portal using the B600 webform. You must keep records (quantities manufactured, received, used, packaged, stamped, sold, exported and disposed of) that support every figure on the return.
Make your next B600 a non-event.
EXCIVY keeps your volumes, stamps and duty audit-ready in real time, built around the CRA vaping excise framework.
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