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Goods must be for personal therapeutic use, in accompanied baggage, and within permitted quantities (see the travellers exemption rule) You must pack your e-cigarettes and vaping devices in your carry-on luggage and NOT in your check-in luggage You must not bring more than 3 months personal supply You must not bring more than the maximum allowable quantities: 2 vapes, 20 vape accessories (including pods, capsules or cartridges), and 200mL of vape substance in liquid form For most airlines you do not need to obtain pre-approval to carry e-cigarettes or vaping devices

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Regular duty rate If you do not qualify for a personal exemption, or if you exceed your exemption limit and beneficial duty rate amounts, you will have to pay the GST/HST, as well as any duty or other tax or assessment that applies on the excess amount

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So, the answer to the health care cost of smoking must consider both of these facts