In Newfoundland and Labrador, Bill 48, An Act to Amend the Revenue Administration Act No. 4, received third reading on Nov. 2, 2020 and Royal Assent on Nov. 5, 2020.  This bill implements the provincial e-cigarette tax (20% of retail price) and will come into force Jan. 1, 2021.  The bill can be seen here:

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