CANADA Fiscal stamps

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Bill Stamps


20 c bill stamp of 1864

In 1864 a serie of bill stamps was issued with the face of Queen Victoria (similar to the postage stamps in the values 1 c and 2 c of 1859). 17 values were issued, all in colour blue.


(Bill stamps of 1865)

 


Card with images of stamps of England

The above card has been used to create forgeries (or has inspired another forger?), since the following forgery is clearly based on the above card, possibly the others were also forged:

In 1865 19 more values were issued with the face of Queen Victoria (similar to postage stamps of 1868, but with the queen facing the left).

2 c red 3 c green 6 c green
(bill stamps of 1868)

In 1868 again a new serie of stamps was issued (see pictures above) in the values, 1 c brown, 2 c brown, 2 c orange, 3 c green, 4 c brown, 5 c orange, 6 c green, 7 c orange, 8 c brown, 9 c green, 10 c blue, 20 c blue, 30 c blue, 40 c blue, 50 c blue, $1 blue and black, $2 red and black, $3 green and black.
I've seen imperforate 1 $ stamps.


With 'N.S.' overprint for Nova Scotia, reduced size

Gas inspection

In 1875 the first 'Gas Inspection' stamps were issued, they had a crown in the design (9 values, ranging from 5 c to $10).


(Reduced size)

Stamps in a design as shown below were issued in 1897 in the colour blue with red or blue control numbers (10 values).

A new design appeared in 1915 with the face of King George (only one value; $3 blue):


(Reduced size)

Electric light inspection

In 1895 the first 'Electric Light Inspection' stamps were issued (design with a crown): 7 values, 25 c, 50 c, 1 $, 2 $, 3 $, 5 $ and 10 $ (all in red with blue control number):


Reduced sizes

In 1897 the second set was issued with a woman in the design with light bulbs on her head. (10 values), they have all different frames and inscription 'SERIES 1897': 25 c red, 50 c orange, 60 c orange, 75 c orange, 1 $ orange, 2 $ orange, 3 $ orange, 5 $ orange, 10 $ orange. All these stamps have a blue control number.

 

Electicity and gas inspection


1930: 3 $ blue

In this design I have seen ('SERIES 1930'): 50 c orange, 60 c blue, 60 c orange, 75 c orange, 1 $ orange, 3 $ blue, 10 $ blue, 10 $ orange. The values 2 $ blue and 3 $ orange should also exist.

Excise stamps

Many Excise stamps exist with the portrait on King George; they were issued in 1915.


(Example of 1915, with numeral design)

Stamps in the above design were issued in 1915 (two maple leafs at both sides of the numeral).

Stamps with three maple leafs at both sides of the numeral (as above) were issued in 1934.

I have seen other values.

Law stamp

This law stamp was issued in 1876 together with 5 other values (ranging from 10 c, 20 c, 25 c, 50 c 1 $ and $5; all in colour blue).

Other law stamps were issued later: 1897 with Queen Victoria (different design), 1915 King George etc.


50 c Law stamp with image of King George V of 1915 and 5 $ stamp with image of King George VI of 1938


Law stamp with blue 'C.F.' overprint for Upper Canada: I have seen the following values: 5 c, 10 c, 20 c, 30 c, 40 c, 50 c, 60 c, 70 c, 80 c, 90 c, 1 $, 2 $, 3 $, 4 $ and 5 $; the $ values have 'LAW STAMP' inscribed at the bottom and the value at the sides.

 

Law stamps of Saskatchewan


Other design: with erroneous inscription 'Dollars' instead of 'Dollar'

In this design I have seen (all with grey underprint pattern):
  10 c black on lilac 
  20 c black on blue
  25 c black on green
  50 c black on yellow
  75 c black on red
  1 Dollars brown ('Dollars' with final 's')
  1 Dollar brown
  2 Dollars blue on lilac
  3 Dollars brown on blue
  5 Dollars black on green

The values 5 c and 10 $ should also exist


(reduced size, design of 1908)

In the above shown 1908 design were issued: 5 c, 10 c, 20 c, 25 c, 50 c, 75 c, 1 $, 2 $, 3 $, 5 $, 10 $, 20 $ and 50 $ (all in different colours, some even in more than one colour).

 

Weight and measures

The first stamps had a crown (1876) later the head of Queen Victoria (1897), King Edward VII and King George V.

1876 Crown issue: 1 c blue, 1 c black, 2 c blue, 2 c black, 5 c black, 10 c black, 15 c black, 20 c black, 30 c black, 50 c black, 1 $ black, 1.50 $ black, 2 $ black. A red or blue control number was printed on these stamps.

1897 Queen Victoria, with red control number

5 c, 15 c, 20 c, 30 c, 50 c, 75 c, 1 $, 1.50 $, 2 $ (all in colour black).

1906 King Edward VII

A 5 $ black and 10 $ black were issued in the King Edward VII design.


(Stamps of 1930 with King George V, reduced sizes)

In 1915 the values 20 c black and 2 $ black were issued with the portrait of King George V. In 1930 a new set was issued with King George V in the values 5 c, 10 c, 15 c, 20 c, 30 c, 50 c, 75 c, 1 $, 1.50 $, 2 $, 5 $ and 10 $ (all in colour black).

 

Law stamp, Quebec (1871)

In the above design I have seen 10 c red, 10 c grey, 20 c red, 20 c grey, 30 c red, 30 c grey, 40 c red, 40 c grey, 50 c red, 50 c grey, 60 c red, 60 c grey, 70 c grey, 70 c blue, 80 c red, 80 c grey, 80 c blue, 90 c red and 90 c grey. In a similar design, but with inscription 'PROVINCE OF QUEBEC LAW STAMP': 1 $ blue, 1 $ green, 2 $ blue, 2 $ green, 3 $ blue, 3 $ green, 4 $ green, 5 $ blue and 5 $ green.

 

Law Stamp, British Columbia


Many different value in different designs were issued from 1879 to 1981.

 

Law Stamp Yukon


'YUKON TERRITORIAL COURT LAW STAMP'

In 1903 the values 10 c, 25 c, 50 c, 1 $, 2 $ and 3 $ were issued (all in blue). The 10 c received a silver overprint on top which the value '25 Cents 25' was printed in black. Further surcharges exists (without the silver overprint): 1 $ (black or blue) on 50 c, 2 $ on 50 c, 3 $ on 50 c, 5 $ (black or blue) on 50 c, 20 $ on 50 c.

 

PROVINCE QUEBEC PROHIBITION

In the above Prohibition design exist: 20 c red-brown, 50 c dark brown, 1 $ green, 5 $ green and 10 $ black. The 'cent' values have a white background in the center part.

Registration


'REGISTRATION LOWER CANADA', reduced size

In 1866 the above 5 c brown stamp was issued, together with a 15 c brown and 30 c brown. A different shade (more reddish) also exists of all values.

Registration stamp, Quebec, beaver:

I have seen the values: 5 c green, 15 c green, 30 c green, 30 c blue, 50 c green, 50 c black, $1 red, $2 brown, $2 red and $5 red in the above beaver design.

 

Unemployment stamps

Examples:

 


('CIGARETTES SERIES 1915' fiscal stamp)

War tax fiscal stamps, example:

Image obtained thanks to Peter Elias
(War tax 2 c brown)

I have seen the values: 1 c orange, 2 c brown, 3 c green, 4 c blue, 5 c olive, 8 c brown, 10 c green, 13 c red, 25 c red and 50 c brown in the same design. Various surcharges and overprints with a large red cross, flags, or black squares also exist (these are all precancels). I have also seen similar stamps with inscription 'EXCISE TAX': 20 c olive and 40 c violet.

Postage stamp, overprinted 'INLAND REVENUE WAR TAX':

Image obtained thanks to Peter Elias

Besides the 5 c blue I have also seen a 20 c green with the same overprint. It seems that a 50 c brown also exists (I have never seen it).


Fiscal stamp(?) of 1866(?) with inscription "MUSGROVES NATIONAL BUSINESS COLLEGE BILL STAMP INLAND REVENUE", 2 c orange. I'm not sure exactly what this is.


Fiscal Stamps - Timbres fiscaux

Copyright by Evert Klaseboer