Was getting my information from BNAPS PDF's...I am no precancel expert...
PRECANCELED 1¢ CANADA J1 POSTAGE DUE
George P. Dresser(Editor's Note: The stamps shown here are from George's collection. The comments are from an opinion solicited by George from Kevin O'Reilly, a well-known specialist in the postal history of the Northwest Territories.) From Kevin O'Reilly:"Certainly looks to me as though it is the first Fort Smith (NWT) roller cancel. The date appears to be February 8, 1928 or 1929. The device was proofed on March 10, 1926 so either date would work, but I suspect it is probably 1929 when the flights down the Mackenzie Valley had begun. These stamps probably paid postage due o parcel or bulk incoming mail, I just got an entire sheet of these stamps cancelled January 28, 1929 on eBay
So here's my take on the subject. At a postmaster's discretion, any sort of stamp can be precanceled using any sort of postal marking. (See the two examples that follow.) A precancel is a postal marking of a certain type, new defunct. All precancel postal markings are precanceled, but not all precanceled stamps are precancels.