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Vapour Products Tax Licence


All vendors of vapour products are 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.


All vendors selling vapour products are required to be registered with the Ministry of Finance as a VPT Licensed Vendor for the purpose of reporting and submitting the VPT collected at 20% on taxable sales.

How to Apply (beginning August 1, 2021)

Businesses may apply for a VPT Licence using one of the following methods:

  1. Register online using SETS, which is an online service that offers a secure, fast and convenient way to register your business to collect and report provincial taxes.
  • New Businesses may submit their application by completing the online New Business Registration form to apply for a PST, LCT, VPT, BCP and/or IFTA Licence.
  • Businesses that are already registered under another tax program may apply for a VPT Licence by logging into their SETS account and submitting a Service Request to Add account.

For further SETS instruction, please visit SETS Learning.

  1. Mail-in:

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


Apply for a Vapour Products Tax Licence

Further Information

Find out more about VPT registration and reporting requirements.

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