Caleb Loftus

Discussion concerning federal vaping product excise tax in annual budget implementation acts as it relates to enforcement, rate, and impact on stakeholders. Canada Gazette, Part I, Volume 155, Number 25: Order Amending Schedules 2 and 3 to the Tobacco and Vaping Products Act (Flavours) Lobby efforts focus on flavour ban impact to small business, illicit market, and consumer behavior post ban based on lived experience.

Excise Tax Act - Increased inspection and enforcement of excise act at vaping products retail level to support compliant businesses that are competing at disadvantage with non-compliant businesses. Nicotine Concentration in Vaping Products Regulations - Increased inspection and enforcement of regulations at retail level to support compliant businesses that are competing at disadvantage with non-compliant businesses. Vaping Products Promotion Regulations - Increased inspection and enforcement of regulation at retail level to support compliant businesses that are competing at disadvantage with non-compliant businesses. Vaping Products Labelling and Packaging Regulations - Increased inspection and enforcement of regulation at retail level to support compliant businesses that are competing at disadvantage with non-compliant businesses. Tobacco and Vaping Products Act - Increased inspection and enforcement of TVPA at retail level to support compliant businesses that are competing at disadvantage with non-compliant businesses. Monitor act for amendments.

Lobbying to build upon the federal Finance Committee's (FINA) recommendation to reform the Excise Act, 2001 by transitioning from a weight-based excise duty model to a value-based framework for cannabis products. This reform aims to align taxation with the market value of products, promoting fairness and sustainability within the industry. Lobbying for the introduction of a tax credit for outdoor cannabis cultivators under the Excise Duties on Cannabis Regulations (SOR/2019-78). Recognizing the environmental benefits of outdoor cultivation, such as reduced energy consumption and a smaller carbon footprint. HRC is proposing a tax incentive to encourage sustainable farming practices and combat illicit sales. This initiative aims to foster an eco-friendly cannabis industry while providing financial relief to producers committed to environmentally responsible cultivation methods. Excise Act, 2001 and related federal–provincial coordination agreements. The objective is to advocate for a reduction in the current excise duty rates for nicotine vaping.