Canada has implemented both a federal excise tax and provincial taxes on vaping products. The federal tax, which took effect in October 2022, is based on the volume of the product rather than its nicotine content. Starting July 1, 2024, the excise tax rate will be $1.12 for every 2 milliliters (mL) or gram (g) for the first 10 mL or g, and will remain at $1.12 per 10 mL or g for any quantity exceeding that.
Here is a breakdown of the tax amounts applicable in various provinces and territories based on volume (mL) and federal excise tax (FED):

To find more information regarding the Vaping Excise Act please follow this link.
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/edn78/general-information-vaping-products.html