The Minister oversees this Act and may enter into a vaping products taxation agreement, make related payments from the Operating Fund, and agree to amendments, subject to Lieutenant Governor in Council approval where stated. The Lieutenant Governor in Council may also make regulations under the Act.
t VAPING PRODUCTS TAXATION AGREEMENT ACT PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this Act, current to May 29, 2026. It is intended for information and reference purposes only. This document is not the official version of the Act. The Act and the amendments as printed under the authority of the King’s Printer for the province should be consulted to determine the authoritative statement of the law. For more information concerning the history of this Act, please see the Table of Public Acts on the Prince Edward Island Government web site (www.princeedwardisland.ca). If you find any errors or omissions in this consolidation, please contact: Legislative Counsel Office Tel: (902) 368-4292 Email: legislation@gov.pe.ca Vaping Products Taxation Agreement Act Table of Contents VAPING PRODUCTS TAXATION AGREEMENT ACT Table of Contents Section Page 1. Definitions................................................................................................................................................ 5 2. Administration ......................................................................................................................................... 5 3. Vaping products taxation agreement ........................................................................................................ 5 4. Regulations .............................................................................................................................................. 5 c t Current to: May 29, 2026 Page 3 Vaping Products Taxation Agreement Act Section 1 VAPING PRODUCTS TAXATION AGREEMENT ACT CHAPTER V-0.1 1. Definitions In this Act, (a) “Minister” means the Minister of Finance and Affordability; (b) “vaping products” means vaping products as specified in a vaping products taxation agreement; (c) “vaping products taxation agreement” means an agreement implementing a co- ordinated framework for the taxation of vaping products among the Government of Canada and the governments of participating provinces of Canada, together with any amendments made pursuant to this Act. 2022,c.67,s.1; 2026,c.11,s.3. 2. Administration The Minister has the general supervision and management of this Act. 2022,c.67,s.2. 3. Vaping products taxation agreement (1) The Minister, on behalf of the Government and with the approval of the Lieutenant Governor in Council, may enter into a vaping products taxation agreement. Payments (2) The Minister may make payments from the Operating Fund in accordance with a vaping products taxation agreement. Amendments (3) The Minister, on behalf of the Government and with the approval of the Lieutenant Governor in Council, may from time to time enter into an agreement with the Minister of Finance and Affordability for Canada on behalf of the Government of Canada to amend a vaping products taxation agreement. 2022,c.67,s.3; 2026,c.11,s.3. 4. Regulations The Lieutenant Governor in Council may make regulations (a) defining any word or expression used but not defined in this Act; (b) respecting any matter or thing the Lieutenant Governor in Council considers necessary or advisable to effectively carry out the intent and purpose of this Act. 2022,c.67,s.4. c t Current to: May 29, 2026 Page 5