Vapour Products Tax

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Understand Vapour Products Tax (VPT)

Effective September 1, 2021, Vapour Products Tax (VPT) of 20% will apply to all vapour products pursuant to The Vapour Products Tax Act. Provincial Sales Tax (PST) at the rate of 6% continues to apply to vapour products sold through August 31, 2021. Vapour products sold after this date will no longer be subject to PST.

Vapour product” means any or all of the following:

  • an e-cigarette, meaning a product or device, whether or not it resembles a cigarette, containing an electronic or battery-powered heating element capable of vaporizing an e-substance for inhalation or release into the air (or similar product or device), and includes a product or device that is capable of vaporizing cannabis for inhalation or release into the air;
  •  an e-substance, meaning a solid, liquid or gas that, on being heated, produces a vapour for use in an e-cigarette, regardless of whether it contains nicotine, and includes cannabis in a liquid form;
  •  a cartridge for or a component of an e-cigarette;

but does not include: ·

  • a dry herb vaporizer intended for use with dried cannabis within the meaning of The Cannabis Control (Saskatchewan) Act; or
  • heated tobacco product as defined in The Tobacco Tax Act.

Apply for VPT Licence

All vendors of vapour products will be required to become licensed by August 31, 2021 with a VPT vendor’s licence, in order to report and submit the VPT collected. Businesses needing to apply for a VPT Vendor’s Licence will be able to do so starting August 1, 2021. Filing of VPT returns will be required for the reporting period beginning September 1, 2021 and forward.

For more information, please refer to this webpage which will be updated as further details become available


Information Notices

ID Title
IN 2021-01 Vapour Products Tax

Legislation and Regulations  

Contact Us


Toll Free 1-800-667-6102
Regina    306-787-6645


Ministry of Finance
Revenue Division
PO Box 200
Regina, SK S4P 2Z6