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CANADIAN EXCISE TAX ON VAPING 
Excise tax Explained:
The Canadian federal government is introducing an excise tax that will require every e-liquid bottle, disposable or pre-filled pod sold within Canada to be excise-duty stamped (similar to the excise stickers found on tobacco and cannabis products)

The tax will be applied at the manufacturer/distributor level and will not show up on your receipt. 

Cost Of New Tax:
$1 per 2mL on the first 10mL of e-liquid (or pod, or disposable) (effectively, $5 on the first 10mL of a bottle)
$1 per 10mL above the first 10mL
This will effectively add $7 in tax on a 30mL bottle, $10 in tax on a 60mL bottle, and $16 in tax on a 120mL bottle.

Bottle Size    Federal Excise Tax Per Bottle
30mL             + $7.00
60mL             + $10.00
120mL           + $16.00

This still makes vaping a more cost effective option than cigarettes. Comparatively, A pack a day smoker will spend on average $126 on cigarettes vs. $30 on e-liquid in the same 1-week period.