Canada excise. Like a US revenue. Used on cheques, documents etc to pay tax on transactions. Yours is the 3 leaf version issued between 1934 and 1949. An earlier version had 2 maple leaves on either side.
Ironic I was just going through a big bag of the 3 cent excise to see if I could rebuild a pane of 100- Oddly enough I had numerous cut edge right sides and top sides but none for left and bottom and thats out of about 3000 stamps.
...and the fun just doesn't stop here on SCF. Here is an earlier two leaf issue (1915-1923) as well as some fractionals, a two leaf 3c with a blue numeral and an imperf 8c.
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