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St. John's, Newfoundland and Labrador, Canada

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Revised Statutes of Newfoundland 1990


CHAPTER S-22

AN ACT RESPECTING PAYMENT OF CERTAIN FEES BY STAMPS

Analysis

1. Short title

2. Definitions

3. Fees payable

4. Preparation of stamps

5. Design, etc. of stamps

6. Payment of fees

7. Payment by stamps

8. Searches

9. Unstamped instruments not filed

10. No money re instruments

11. Instrument not valid

12. Officers prohibited from acting

13. Unstamped instrument not receivable in court

14. Instrument stamped for single purpose

15. Judicial notice of want of stamp

16. Court leave to stamp instrument

17. Effect of stamp

18. Officer may order instruments stamped

19. Cancellation of stamps

20. Minister to obtain stamps

21. Discount may be allowed

22. Regulations re allowance for spoilt or unused stamps

23. Penalty re unstamped instruments

24. Penalty re non-cancellation

25. Ministerial licence to deal in stamps

26. Penalty for unlicensed person

27. Licences to use stamp machines

28. Construction of machine

29. Design of stamps

30. Substitute for adhesive stamps

31. Discounts

32. Powers

33. Recovery of fines

34. Forgery, etc.

Schedule


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Short title

1. This Act may be cited as the Stamp Act.

RSN1970 c361 s1

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Definitions

2. In this Act

(a) "fee" means a charge payable for, upon or in respect of a matter, thing, document, act or transaction in respect of which a fee is payable under the Acts in the Schedule; and

(b) "instrument" means an affidavit, process, notice, rule, order, judgment, certificate, deed, grant, lease, licence, document, or other paperwriting or thing, in respect of which a fee is payable under the Acts in the Schedule.

RSN1970 c361 s2

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Fees payable

3. The Lieutenant-Governor in Council shall assume control of the fees payable under the enactments specified in the Schedule and shall have absolute control and management of them.

RSN1970 c361 s3

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Preparation of stamps

4. The Lieutenant-Governor in Council may by order in Council, direct stamps to be prepared for the purposes of this Act, and those stamps shall be of the same kind but of different denominations as convenience or the amount of the fees by this Act required to be paid in stamps may require.

RSN1970 c361 s4

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Design, etc. of stamps

5. The Lieutenant-Governor in Council may direct the design and form, and the colour of the stamps, and the different denominations of the stamps, to be issued, and may alter or change them.

RSN1970 c361 s5

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Payment of fees

6. The stamps shall be used instead of and in payment of the fees payable under the Acts mentioned in the Schedule and of other fees that are due, charged, levied or imposed upon an instrument under a law in force in the province or which may become due under an Act of the Legislature or otherwise, except fees under

(a) the Assignment of Book Debts Act;

(b) the Bills of Sale Act;

(c) the Conditional Sales Act;

(d) the Corporations Act;

(e) the Judicature Act;

(f) the Mechanics' Lien Act;

(g) the Registration of Deeds Act;

(h) the Summary Proceedings Act; and

(i) the Vital Statistics Act.

RSN1970 c361 s6; 1971 No13 s2; 1971 No14 s2; 1975 No55 s2; 1986 c12 Sch;
1987 c38 Sch B

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Payment by stamps

7. The fees ordered to be paid in this Act by stamps shall be paid by affixing a stamp of the value of the amount of the fee to the instrument in respect of which that fee is due, charged, levied or imposed.

RSN1970 c361 s7

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Searches

8. Where a search is required to be made or a matter or thing to be done, in respect of which a fee is payable, and where it has not been customary to use a written or printed document or paper which could be stamped, the person requiring that search to be made or matter or thing to be done shall apply to the proper officer by a note or memorandum, that shall be stamped with stamps to the amount of the fee.

RSN1970 c361 s8

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Unstamped instruments not filed

9. An officer of a public department shall not file, receive, issue or deliver in or out of his or her department, an instrument in respect of which a fee is payable, unless it has been 1st stamped with stamps to the amount of that fee.

RSN1970 c361 s9

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No money re instruments

10. Money shall not be paid to or received by a clerk or officer of a court, or an officer of a public department, for a fee due in respect of an instrument for or in respect of which that fee is payable, charged, levied or imposed.

RSN1970 c361 s10

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Instrument not valid

11. An instrument upon which a fee is due to the Crown, and which is not stamped, shall be invalid.

RSN1970 c361 s11

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Officers prohibited from acting

12. A sheriff or other officer or person shall not serve or execute or act upon an instrument upon which a fee or charge is due to the Crown, and which is not stamped under this Act, and a service, execution or proceeding made, taken, had or done in respect of that instrument shall be void and recompense shall not be allowed for it.

RSN1970 c361 s12

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Unstamped instrument not receivable in court

13. An instrument, upon or in respect of which a fee is due to the Crown, shall not be received or acted upon by a court or other authority, or by a clerk or officer, until stamped with stamps to the amount of that fee.

RSN1970 c361 s13

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Instrument stamped for single purpose

14. An instrument that has been stamped for 1 purpose shall not be considered as stamped for another purpose in case another fee or charge is due on it for another or further use of that instrument.

RSN1970 c361 s14

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Judicial notice of want of stamp

15. Where, in a court of civil jurisdiction, or before an arbitrator or referee, an action, matter or proceeding is pending in respect of which, or of a step or proceeding where a fee is payable, and that fee has not been paid by the affixing of a stamp to the instrument in respect of which that fee is payable, notice shall be taken by the court, judge, arbitrator or referee of the omission or insufficiency of that stamp, and a further proceeding shall not be had or taken, although no exception is taken to that omission or insufficiency by the parties, until that instrument has been stamped.

RSN1970 c361 s15

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Court leave to stamp instrument

16. A party to an action, matter or proceeding in which an instrument is offered in evidence that ought to be but is not stamped, may apply to the Trial Division or a judge of the Trial Division for leave to have that instrument stamped, and where this Act has not been knowingly and wilfully violated, leave shall be granted for the stamping of that instrument with stamps to the amount of the fee due on them and to an additional amount that may be considered reasonable by the court or judge.

RSN1970 c361 s16; 1986 c42 Sch A

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Effect of stamp

17. The affixing of a stamp to an instrument under section 16 shall have the same effect as if the instrument had been stamped in the 1st instance.

RSN1970 c361 s17

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Officer may order instruments stamped

18. (1) Where an officer inspecting offices under the authority of an order of the Lieutenant-Governor in Council, finds an instrument which should have been stamped to be unstamped or insufficiently stamped, he or she may require the clerk, or officer who had the duty of seeing that the instrument was properly stamped, to affix to that instrument a stamp to an amount sufficient to make up the deficiency.

(2) The inspecting officer shall cancel the stamps affixed, and the affixing of those stamps shall have the same effect as if the instrument had been stamped in the 1st instance.

RSN1970 c361 s18

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Cancellation of stamps

19. Where a stamp has been, under this Act, affixed to an instrument, it shall be the duty of the officer who issues or receives that instrument immediately, upon the issue or receipt of that instrument, to cancel it by perforation or in a manner which the Lieutenant-Governor in Council may direct.

RSN1970 c361 s19

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Minister to obtain stamps

20. The Minister of Finance shall obtain stamps for the purposes of this Act, and he or she shall keep an account of the numbers, denomination and amount of them, and of the dates at which they are obtained and delivered.

RSN1970 c361 s20

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Discount may be allowed

21. The Minister of Finance may allow to a person, who takes at one time stamps to the amount of $5 or over, a discount not exceeding 5%.

RSN1970 c361 s21

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Regulations re allowance for spoilt or unused stamps

22. (1) The Lieutenant-Governor in Council may make regulations for an allowance for stamps issued under this Act

(a) which have been spoiled or made useless;

(b) for which the owner has no immediate use; and

(c) for which through mistake or inadvertence have been improperly or unnecessarily used.

(2) The allowance in subsection (1) shall be made either by giving other stamps in exchange for the stamps allowed for or by repaying the amount or value of the stamps to the person presenting them, after deducting the discount allowed on the sale of stamps to the same amount.

RSN1970 c361 s22

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Penalty re unstamped instruments

23. A person who knowingly issues or receives, obtains or delivers an instrument, without a stamp for the amount of the fee payable on it being 1st affixed to it, is, subject, for the 1st offence, to a fine not exceeding $10, for the 2nd offence, to a fine not exceeding $50, and for the 3rd and subsequent offences, to a fine of $200; and, in default of payment of those fines, shall be subject to imprisonment for a period not exceeding 1 month for the 1st offence, 3 months for the 2nd offence, and 1 year for the 3rd and subsequent offences.

RSN1970 c361 s23

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Penalty re non-cancellation

24. (1) A clerk or officer receiving or delivering an instrument, who fails or omits to cancel a stamp in the manner and at the time provided in this Act, shall be subject to a fine not exceeding $20, and, in default of payment, to imprisonment for a period not exceeding 2 months.

(2) The production of an instrument stamped for an insufficient sum, or the stamp of which is not properly and sufficiently cancelled, or the proof of such an instrument having been unstamped or insufficiently stamped at the time when it was issued or received, or of the stamp not having been properly and sufficiently cancelled, shall be, in the absence of evidence to the contrary, evidence of that instrument having been knowingly and wilfully issued, received or delivered without being or having been 1st stamped, or without the stamp having been properly and sufficiently cancelled.

RSN1970 c361 s24

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Ministerial licence to deal in stamps

25. (1) The Minister of Finance may grant a licence to a person to deal in stamps for the purposes of this Act at a place to be named in the licence.

(2) A person to whom a licence is granted shall give security in the sum of $100 in the manner and form that may be prescribed.

RSN1970 c361 s25

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Penalty for unlicensed person

26. Where a person who is not licensed to sell and distribute stamps deals in stamps without being licensed, or at a house, shop or place not specified in his or her licence, he or she shall, for each offence, incur a fine of $50.

RSN1970 c361 s26

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Licences to use stamp machines

27. It shall be lawful for the Minister of Finance to issue to a person or corporation or a department or officer of the public service a licence to use a machine of a type approved by the minister for the purpose of stamping, printing or impressing upon a document a stamp similar to an ordinary adhesive revenue stamp such as is provided for under this Act.

RSN1970 c361 s27

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Construction of machine

28. A machine for which a licence is granted shall be constructed so that it will calculate the value of the stamps printed or impressed by that machine, and so that the calculating mechanism can be sealed by an official of the Department of Finance and cannot be altered or tampered with without the breaking of that seal.

RSN1970 c361 s28

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Design of stamps

29. The Lieutenant-Governor in Council may make regulations

(a) prescribing the design and nature of a stamp to be printed or impressed;

(b) prescribing the terms, conditions and periods of licences;

(c) providing for the inspection of machines; and

(d) providing penalties for the use of machines without a licence or for the improper use of or tampering with those machines or the seal on them.

RSN1970 c361 s29

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Substitute for adhesive stamps

30. Where under this Act or another Act relating to the affixing of stamps for revenue purposes other than postage stamps it is required that adhesive stamps be affixed, an impression in the nature of a stamp made by a machine approved and licensed under this Act shall be considered equivalent to the affixing of an adhesive stamp of the same value.

RSN1970 c361 s30

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Discounts

31. Discount allowable under section 21 of this Act shall be allowable in connection with the use of stamping machines.

RSN1970 c361 s31

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Powers

32. The powers of the Lieutenant-Governor in Council under section 22 of this Act shall extend, upon terms and conditions that the Lieutenant-Governor in Council thinks appropriate, to the case of a person who in the use of a machine has inadvertently impressed stamps of greater value than are necessary and who satisfies the minister as to the facts.

RSN1970 c361 s32

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Recovery of fines

33. Fines imposed by this Act may be recovered before a Provincial Court judge at the instance of the Attorney General, and shall be paid into the Consolidated Revenue Fund for the uses of the province.

RSN1970 c361 s33

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Forgery, etc.

34. A person who

(a) forges, counterfeits or imitates a stamp issued under the authority of this Act, or knowingly uses a forged, counterfeited or imitated stamp, or engraves, cuts, sinks, or makes a plate, die or other thing to forge, counterfeit or imitate that stamp or a part of it; or

(b) has possession of a plate, die or other thing, except by written permission of the Minister of Finance or of an officer or person who may lawfully grant that permission; or

(c) forges, counterfeits, or unlawfully imitates, uses or affixes to or upon an instrument a stamp purporting that the fee on that paper has been paid,

is guilty of an offence and liable to imprisonment for a term not exceeding 3 years.

RSN1970 c361 s34

 

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Schedule

The Dog Act.

RSN1970 c361 Sch; 1971 No13 s3; 1971 No14 s2; 1975 No55 s3; 1986 c42 Sch B;
1990 c47 Sch

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