Jubilee, This is a Tobacco "tax paid" stamp that is not listed in VAN DAM. You need the Brandom catalog that was issue in the 70s with no update. There might be some other catalog but I don't know them. I don't have my catalog with me, so I cannot tell you any more.
Thanks pepere_jack. Clearly there's not much demand for these huge, lovely things, if the catalogue hasn't been updated since the 70's! I wonder why Van Dam doesn't list them?
Got my Brandom Catalog... It would be C346 if perf 12 or C347 if perf 10. The prices given are rather a RARITY FACTOR then a value. In 1976, those were indicated with a price (rarity factor) of $0.30 for the C346 and $1.00 for the C347 (So perf 12 is more common than perf 10).
It is true that demand is not much... I wonder why because there is much work in many of those stamps. The pattern in the design of the one you have is exquisite. (You know that there are hidden letters "CE" in the lower right hand scroll? The picture you posted is not clear enough to see them... but a magnifier should help you find them.) Maybe the fact that those stamps are often somewhat damaged (because there were supposed to be ripped when the tobacco package was open) is a turn off for many collector. Some stamps are available unused, but many are used and almost always with some damaged.
Van Dam don't catalog them because of the enormous work that is involved in cataloging all the tobacco stamps. It is said in page #180 of the 2009 Van Dam catalog that "If you have a collection of any of these or other Canadian revenue items not currently listed in Canadian Revenue Stamp catalogue I would like to hear from you. Tobacco stamps are currently not being considered".
I once sent an email (back in 2011) to someone at BNAPS about the Brandom catalog and here is what I got as answer (By Frederick Angst, member of BNAPS Revenue Study Group) :
"There have been rumors over the years that one or another of the members of the BNAPS Revenue Study Group was going to take on the massive effort of redoing the old Brandon catalog with prices, but so far nothing of that nature has surfaced. I (and I believe most other collectors) use the Brandon prices more as a rarity factor indicator than anything else, keeping in mind (1) that rarer items will appreciate a greater percentage over time than the cheaper ones will and (2) that older items are generally (but not always) less common than newer ones are, although some of the provisional overprints on the Series C "P" strips can hard to find. ... Canadian Tobacco Taxpaids are a fascinating philatelic area. The BNAPS Revenue Study Group's Newsletter frequently contains articles about them; as a member of BNAPS, you would be eligible to join the Study Group and get these Newsletters (5-6 per year) for an additional annual fee of $10. Good Luck with your search."
I am not enough of a Tax paid collector to get the BNAPS membership for now. Maybe at a later year when it is all I get to do...
Well, this is about all that I know about those Canadian tax paid stamps. I hope this helps!
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