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Google Translate Disclaimer

A number of pages on the Government of Saskatchewan's website have been professionally translated in French. These translations are identified by a yellow box in the right or left rail that resembles the link below. The home page for French-language content on this site can be found at:

Renseignements en Français

Where an official translation is not available, Google™ Translate can be used. Google™ Translate is a free online language translation service that can translate text and web pages into different languages. Translations are made available to increase access to Government of Saskatchewan content for populations whose first language is not English.

Software-based translations do not approach the fluency of a native speaker or possess the skill of a professional translator. The translation should not be considered exact, and may include incorrect or offensive language. The Government of Saskatchewan does not warrant the accuracy, reliability or timeliness of any information translated by this system. Some files or items cannot be translated, including graphs, photos and other file formats such as portable document formats (PDFs).

Any person or entities that rely on information obtained from the system does so at his or her own risk. Government of Saskatchewan is not responsible for any damage or issues that may possibly result from using translated website content. If you have any questions about Google™ Translate, please visit: Google™ Translate FAQs.

Vapour Products Tax

Effective September 1, 2021, Vapour Products Tax (VPT) of 20 per cent will apply to all vapour products pursuant to The Vapour Products Tax Act.

Provincial Sales Tax (PST) at the rate of 6 per cent 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;
  • a cartridge for or a component of an e-cigarette;

but does not include:

  • cannabis as defined in The Cannabis Control (Saskatchewan) Act; or
  • heated tobacco product as defined in The Tobacco Tax Act, 1998; or
  • a dry herb vaporizer intended for use with dried cannabis within the meaning of The Cannabis Control (Saskatchewan) Act. 

For more information, please refer to Information Bulletin VPT-1, Vapour Products Tax.

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