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Yes, Canada has an excise tax on vaping products typically $1 per 2ml of e-liquid

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Berair R, Hartley R, Mistry V, et al

E-cigarette aerosol is NOT harmless water vapor. The e-cigarette aerosol that users breathe from the device and exhale can contain harmful and potentially harmful substances, including: Nicotine Ultrafine particles that can be inhaled deep into the lungs Flavoring such as diacetyl, a chemical linked to a serious lung disease Volatile organic compounds Cancer-causing chemicals Heavy metals such as nickel, tin, and lead Campaigns Cessation services What resources are available to me