BNAPS ORE - Reference Articles

An Introduction to Canadian Revenue Stamps

Christopher D. Ryan

Excise Duty – Tobacco Stamps and Malt Syrup Stamps

Federal Excise Duty stamps predate the Excise/War Tax stamps by fifty-one years and are distinct from the latter. They represented "duties" levied under a federal statute that was known at various times as either the Excise Act or the Inland Revenue Act. Goods subject to stamp duties under this statute were tobacco products (1864-1974) and malt syrup (1934-1948).

During the 1940s, tobacco Excise Duty stamps were surcharged with an excise tax that was newly imposed under the Special War Revenue Act. This practice was largely discontinued in 1947 when the excise tax on tobacco products was converted from a stamp-tax to a manufacturers-tax based on reported sales. The exceptions to this discontinuation were the stamps used on raw leaf sold at retail for consumption.

The provinces have also collected taxes on tobacco products. A few of these levies were collected by means of revenue stamps, most significantly Newfoundland’s pre-1949 excise. See Tobacco Tax for other provincial stamps taxes on tobacco products.

Federal excise stamps for tobacco were reintroduced in 2011, but the purchase of these new stamps by manufacturers and importers is separate from the payment of the excise duty levied on their goods.

Excise Duty – Tobacco stamp

Excise Duty – Tobacco stamp

Excise Duty – Malt Syrup stamp

Excise Duty – Malt Syrup stamp

Introduction |
Airport Departure Fee Tickets | Amusements Tax Tickets | Assurance License Stamps |
Bill Stamps |
Chômage-Unemployment Stamps | Consular Fee Stamps | Customs Duty Stamps |
Electric Light or Electricity Inspection Stamps | Excise and War Tax Stamps |
Excise Duty – Tobacco Stamps and Malt Syrup Stamps |
Garbage Tags | Gas Inspection Stamps | Gasoline Tax Stamps |
Hospitals Aid Stamps | Hunting and Fishing Stamps |
Inland Revenue Stamps |
Law Stamps | Liquor Stamps – Federal | Luxury Tax Stamps |
Postal Note and Scrip Stamps |
Registration Stamps |
Sales Tax Tickets | Saskatchewan Power Commission | Search Fee |
Telegraph Franks | Telephone Franks | Tobacco Tax | Transfer Tax Stamps | Transportation Tax Stamps |
Unemployment Insurance Stamps |
Vacation Pay Credit Stamps |
War Savings and Thrift Stamps | Weights and Measures Stamps

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This page was last modified on 2015-01-30