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.

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