BNAPS ORE - Reference Articles

An Introduction to Canadian Revenue Stamps

Christopher D. Ryan

Liquor Stamps - Federal

While they are widely collected by revenue stamp collectors, the federal Liquor strip-stamps are not revenue stamps. These items represent neither the payment of nor the exemption from the excise duty on liquor. The duty of liquor was payable upon removal of the bulk containers (barrels, casks, etc.) from excise bond.

Beginning in 1883, liquor manufacturers were given permission by the Revenue Department to bottle their products while still in excise bond. The liquor strip-stamps were used to seal the bottles since they remained in bond until removed for consumption and the duty paid. The rules for the use of the stamps varied over time, but it suffices to say here that they were mandatory for some products, optional for others and forbidden for still others. In the eyes of the manufacturers, the net purpose of the stamps was to vouch for the legitimacy and aging of their products.

Several Liquor strip-stamps

Several Liquor strip-stamps

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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