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S20 - S28 Copyright Canadian Association of Emergency Physicians 2017 INTRODUCTION As of 2014, the e-cigarette industry in North America reported revenues of $1.5 billion, compared to just $20 million in 2008.Reference Campbell 1 In Canada, 9% of adults have smoked e-cigarettes at least once in the last 5 years, and use is expected to rise further.Reference Czoli, Reid and Rynard 2 Despite the marketing of electronic cigarettes as safer, smoke-free counterparts to regular cigarettes, new consumer risks are being recognized and reported

Container E-Liquid (pre-filled, closed systems like pods/cartridges): Subject to a tax of 10% of the retail sales price