Year Issued: 1928

Stamp Type: Provincial Liquor Revenue

Issuing Authority: Canadian Provincial Liquor Control Board (varied by province)

Condition: High Quality

Format: Single Stamp (typically gummed and perforated or rouletted)

Color: Commonly deep red, violet, or blue (varied by province and denomination)

Face Value: Varies (often 5¢, 10¢, 25¢, or higher)

Use Type: Affixed over bottle caps or seals on liquor bottles to indicate excise tax paid

Scarcity: Scarce in mint condition due to consumption and destruction in use

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Historical Background:

In 1928, Canadian provinces implemented increasingly structured regulations on the sale and distribution of alcohol. To ensure excise compliance and generate revenue, provincial governments issued liquor bottle revenue stamps. These were applied over bottle closures to serve as both tamper seals and evidence that proper taxes had been paid.

Each province had its own design, often marked with specific initials or codes (e.g., “ONT” for Ontario, “BC” for British Columbia), along with serial numbers and control features to prevent fraud. Most of these stamps were destroyed upon opening the bottle, making unused examples difficult to find today.

The 1928 series reflects the transition era following the end of prohibition in some provinces and the establishment of liquor control boards. Examples are sought after by collectors of Canadian fiscal history and revenue ephemera for their rarity, historical context, and typographic design.