As we wrote in a previous blog post, the Canada Revenue Agency (the “CRA”) has announced a “Coordinated Vaping Duty System” framework to manage the payment, collection, remittance and refund in respect of the additional vaping duty imposed under section 158.58 of the Excise Act.
Since the additional duty came into force on July 1, 2024, the CRA has released further guidance on the framework, including the use of vaping excise stamps and registration obligations within the vaping stamping regime.
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Coordinated Vaping Duty System
Importer
Vaping Prescribed Person
Vaping Stamping Regime
Vaping Tax
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