Vaping excise stamps in Canada: federal vs provincial, by province

Every packaged vaping product sold in Canada needs a duty stamp, and the right one depends on where it is going. This guide covers what the stamp is for, who can obtain stamps, how the peach “Canada” stamp differs from a province-specific one, and which to use for each jurisdiction.

What is a vaping excise stamp?

A vaping excise stamp is the CRA-issued, tamper-evident stamp that must appear on every packaged vaping product before it enters the Canadian duty-paid market. The stamp is the visible proof that vaping excise duty has been accounted for on that product under the Excise Act, 2001. Without the correct stamp, a packaged vaping product cannot lawfully be released for sale in Canada.

Vaping stamps are colour-coded by destination jurisdiction. The colour of the stamp tells the CRA (and anyone in the supply chain) which jurisdiction the product is bound for and, therefore, whether an additional provincial vaping duty has been accounted for. The vaping stamping regime is built on this colour-coding.

Who can obtain stamps

To get vaping excise stamps you have to register for the vaping stamping regime with the CRA. Registration is open to prescribed persons in the vaping supply chain (including importers of already-packaged vaping products) as well as vaping product licensees who manufacture in Canada.

• Vaping product licensees (domestic manufacturers) order and apply stamps, and account for them on their B600.
• Vaping prescribed persons (typically importers of already-packaged vaping products) must register for the stamping regime to obtain stamps and report stamp inventory and usage on B601, Vaping Information Return - Prescribed Person.
• Registration ties your stamp orders, inventory and usage to your CRA account so every stamp can be reconciled.

Colour-coding: the peach Canada stamp vs province-specific stamps

There are two families of vaping stamp, and which one you apply depends entirely on where the product is destined:

• The peach-coloured “Canada” stamp: used for products destined for a non-specified jurisdiction, i.e. one that has not joined the coordinated vaping duty system. It reflects the federal vaping duty only.
• Province-specific stamps: used for products destined for a specified vaping province. Each specified province has its own stamp, which indicates the additional provincial vaping duty for that jurisdiction has been accounted for.

Applying a province-specific stamp is how you signal that the extra layer of provincial duty has been paid for products entering that province’s duty-paid market. Apply the wrong stamp and the product is effectively non-compliant for that destination.

The specified vaping provinces (2026)

A specified vaping province is 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 stamp is required. As of 2026 the specified vaping provinces are:

• Ontario
• Quebec
• Northwest Territories
• Nunavut
• New Brunswick
• Manitoba
• Prince Edward Island
• Alberta
• Yukon
• Nova Scotia

Ontario, Quebec, the Northwest Territories and Nunavut joined on July 1, 2024; New Brunswick, Manitoba, Prince Edward Island, Alberta and Yukon on January 1, 2025; and Nova Scotia in 2026. The remaining jurisdictions (notably British Columbia and Saskatchewan) are non-specified and take the peach Canada stamp. Because this list keeps growing, confirm the current participants in CRA Notices EDN95 and EDN80 before you stamp and ship.

Jurisdiction → stamp at a glance

Use this table to pick the right stamp for each destination. Specified provinces and territories take their own stamp; everything else takes the peach Canada stamp.

The list of specified provinces grows over time. Always re-confirm a jurisdiction’s status in CRA Notice EDN95 before stamping.

When the stamp must be applied

The vaping excise stamp must be affixed to the packaged product before it is released into the duty-paid market. That is, before the product can be sold or otherwise entered into the market for consumption in Canada. An unstamped (or incorrectly stamped) packaged product is not duty-paid and cannot lawfully move into retail.

How stamps relate to the additional provincial duty

The colour of the stamp follows the duty owed. In a specified vaping province, an additional vaping duty equal to the federal duty applies on top of the federal amount, so applying that province’s stamp is the visible counterpart to having accounted for both layers.

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 province the additional duty matches it, bringing the combined rate to roughly $2.24 per 2 mL for the first 10 mL and $2.24 per 10 mL after. For a full worked example of the calculation, see our guide on how packaged vs unpackaged vaping duty is calculated.

Reporting stamp inventory & usage

Stamps are a controlled asset, so the CRA expects a clean account of every stamp you hold and apply. Vaping prescribed persons report stamp inventory and usage monthly on Form B601, Vaping Information Return - Prescribed Person. Vaping product licensees also use stamps and account for them on the B600 Vaping Duty and Information Return.

Either way, you must be able to reconcile stamps received, applied, damaged or returned, and tie them back to the products that entered each jurisdiction’s duty-paid market. Excivy records stamps by type and province as they are purchased, used and destroyed, and keeps a running balance for each, so you can check them against your stamped inventory for any reporting period. For the bigger picture, start with our overview of vaping excise duty in Canada.

Frequently asked questions

Official CRA references

• EDN80: Overview of vaping excise stamps
• Registering for the vaping stamping regime
• EDN95: Coordinated vaping duty system
• Completing a vaping information return - prescribed person (B601)