Draft Regulations Amending the Excise Duties on Vaping Products Regulations (Nova Scotia)

• (b.1) Nova Scotia;

Definition of qualifying vaping product

• 9 (1) For the purposes of subsection (2), qualifying vaping product means a vaping product that is not stamped to indicate that additional vaping duty in respect of a specified vaping province has been paid and that

  • (a) is manufactured in Canada and is stamped before April 2026;

  • (b) is imported by a vaping product licensee for stamping by the vaping product licensee and is stamped before April 2026; or

  • (c) is imported otherwise than by a vaping product licensee for stamping by the vaping product licensee and is imported or released (as defined in subsection 2(1) of the Customs Act) before April 2026.

• Marginal note:April 1 to June 30, 2026

  (2) For the purposes of facilitating the joining of Nova Scotia to the coordinated vaping duty system (as defined in subsection 304.3(1) of the Act), the following rules apply:

  • (a) subsection 158.44(2) of the Act does not apply before July 2026 in respect of qualifying vaping products that are disposed of, sold, offered for sale, purchased or possessed, as the case may be, in Nova Scotia;

  • (b) subparagraphs 158.46(1)(c)(ii) and 158.46(2)(b)(ii) of the Act do not apply before July 2026 in respect of qualifying vaping products that are to be entered in the duty-paid market of Nova Scotia;

  • (c) section 158.58 of the Act does not apply in respect of vaping products if

    • (i) in the case of vaping products that are imported by an individual for their personal use, the vaping products are imported before April 2026 and the individual is resident in Nova Scotia, and

    • (ii) in any other case, the vaping products are qualifying vaping products that are for consumption, use or sale to consumers in Nova Scotia;

  • (d) subsection 158.6(2) of the Act does not apply in respect of vaping products if the particular time referred to in that subsection is before April 2026 and the vaping products are located in Nova Scotia at the particular time; and

  • (e) subsection 158.61(2) of the Act does not apply in respect of vaping products if the particular time referred to in that subsection is before April 2026 and the last known location of the vaping products before the particular time is in Nova Scotia.