Vaping Products Program

Permits

Vaping Products Retail Vendor’s Permit

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

Tax information bulletins

Excise duty on vaping products: tax bulletin 5110

Information for retail and wholesale vaping products vendors on the federal coordinated vaping products taxation framework and excise duty.

Notice to vaping wholesalers and retailers on the federal coordinated vaping products excise duty framework: tax bulletin 5112

Notice to vaping wholesalers and retailers on the transition to the federal coordinated vaping products excise duty framework effective 1 April 2026.

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.

Vaping products definition for the Vaping Products Program: tax bulletin 5108

Information for retail and wholesale vaping products vendors on the definition of vaping products for the Vaping Products Program.

Vaping products stamping requirements: tax bulletin 5116

Covers new stamping requirements for vaping products manufactured and imported in Canada.

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

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

Letter of authority

Authorize a representative: vaping products permit application

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