T-10 - Stamp Act

Repealed on 1 May 1992

This document has official status.

chapter T-10

Stamp Act

Repealed, 1991, c. 20, s. 10.

1991, c. 20, s. 10.

1. Saving any special provision to the contrary, the Minister of Revenue shall have charge of the carrying out of this Act.

R. S. 1964, c. 80, s. 1.

DIVISION I DECLARATORY AND INTERPRETATIVE

2. The words “stamp” or “stamped paper” include all stamps or stamped paper, issued, in respect of matters subject to the control of the Legislature, under any law, or under any order-in-council of the Governor of the late Province of Canada or of the Lieutenant-Governor of Québec, founded on or recognized by any of such laws.

R. S. 1964, c. 80, s. 3.

3. The words “fees”, “taxes”, “duties” or “duty” include all fees, dues, duties, taxes and charges, in respect of matters subject to the control of the Legislature, and which, under the term “fees”, or otherwise, are within the purview of this act, and all money payments, which, under any act, order-in-council or other authority, are due or payable to or through any public department or officer, by reason of any matter, and which are or may be collected or paid by means of stamps, and all revenue whatever which, under any act or order-in-council, is or may be so collected or paid.

All such fees, taxes, dues and duties shall be payable to the Crown.

R. S. 1964, c. 80, s. 4.

4. The words “instrument requiring to be stamped” include all matters, proceedings, memoranda, deeds, instruments, documents and papers, subject to the control of the Legislature and which, under this Act, or any order-in-council, require to have any stamp attached thereto or impressed thereon, and also all letters patent, commissions, licenses, permits, certificates and instruments, whether originals, exemplifications or copies, which, under this Act or any other Act of the Legislature, or under any order-in-council founded on or recognized by any such act, require to have any stamp attached thereto or impressed thereon.

R. S. 1964, c. 80, s. 5.

5. The word “officer”, wherever used in this Act, shall include all prothonotaries, clerks of appeals, sheriffs, clerks of the Crown, clerks of the peace, clerks of the Court of Québec, criers, assistant criers, tipstaffs, clerks of commissioners’ courts, and registrars.

The words “officers subject to this Act”, shall include every officer having the charge of any matter subject to the control of the Legislature, and who, under the name of “officer” or otherwise, is within the purview of this Act, and every person having any function to discharge in reference to any stamps in virtue of any Act or of any order of the Government.

R. S. 1964, c. 80, s. 6 (part); 1965 (1st sess.), c. 17, s. 2; 1972, c. 27, s. 8; 1983, c. 41, s. 208; 1988, c. 21, s. 143.

DIVISION II STAMPS AND THE SUPPLYING THEREOF

6. All needed stamps and stamped paper shall be supplied by the Minister of Revenue.

The Deputy Minister of Revenue shall have direct charge of such stamps and stamped paper, and shall make issues therefrom only upon certified requisitions reaching him through the Auditor General.

Correct detailed accounts of all stamps and stamped paper, supplied and issued, shall be kept, both by the Deputy Minister of Revenue and by the Auditor General, in such form and under such regulations for enforcing the responsibility of each of them for all matters connected therewith, as the Lieutenant-Governor, or the Minister of Revenue, may prescribe.

R. S. 1964, c. 80, s. 7; 1970, c. 17, s. 102.

7. Stamps shall be issued by order of the Government in such form and subject to such directions as shall be provided by such order, for the purposes hereinafter mentioned.

R. S. 1964, c. 80, s. 8.

8. The Government may appoint any person or persons for the sale of stamps in any locality with such remuneration and under such conditions as it may determine.

R. S. 1964, c. 80, s. 9.

9. The persons so appointed to sell stamps shall be bound, at all times, to keep on hand such a supply of stamps, during the period of their appointment, as may be reasonably expected to be required of them, and shall be bound to sell them to all persons who may demand the same, upon payment to them of the value of such stamps; and in case of any violation of any duty imposed by this section, they shall be liable to a fine of not more than $20.

R. S. 1964, c. 80, s. 10; 1990, c. 4, s. 858.

10. The Government may make such regulations as may be deemed expedient for an allowance for such stamps issued as may have been spoiled or rendered useless or unfit for the purpose intended, or for which the owner may have no immediate use, or which through mistake or inadvertence may have been improperly or unnecessarily used.

Such allowance shall be made either by giving other stamps to replace the stamps so allowed for, or by repaying the amount or value to the owner thereof.

R. S. 1964, c. 80, s. 11.

11. If it be necessary to distinguish the stamps which are issued for any special fund or purpose from those which are applicable to the consolidated revenue fund of Québec, the Lieutenant-Governor may direct by order-in-council that such distinction be made and observed in such manner, and by such means or differences in the lettering or numbering, or in the colour or form, or otherwise, of the stamps, as he may find or consider necessary or expedient.

R. S. 1964, c. 80, s. 12.

12. The Lieutenant-Governor may, by order-in-council, provide that, on and after such day as may be fixed, and after at least one month’s notice given by proclamation in the Gazette officielle du Québec, all and any stamps or stamped paper, or such as are of any one or more values or denominations, or forms or patterns, in such order and proclamation designated, shall cease to be issued or received or to avail as stamps or stamped paper; and, by such order and proclamation, may provide for the calling in and cancelling thereof, and the supplying and issuing instead thereof, and the exchanging therefor, of other stamps or stamped paper of like or other value or denomination, or form or pattern, in such order and proclamation designated.

All provisions of law shall, on and after such day, apply to all stamps or stamped paper issued in the terms of such order and proclamation, to all intents as theretofore, and to the stamps or stamped paper thereby called in and cancelled; and all provisions of such order and proclamation in anywise relating to such calling in, cancelling, supplying, issue or exchange aforesaid, shall have force of law, to all intents, as though herein expressly set forth and enacted.

R. S. 1964, c. 80, s. 13; 1968, c. 23, s. 8.

DIVISION III IN WHAT CASES STAMPS ARE NECESSARY

13. The provisions respecting the use of stamps shall apply in the following cases, that is to say:

(1)  To every duty and tax imposed by section 224 of the Courts of Justice Act (chapter T-16), upon the proceedings, matters and things in and by the said section declared to be liable to such duty or tax;

(2)  To all fees or emoluments of office payable or which may become payable to any registrar of a registration division coming within the provisions of sections 2 to 10 of the Registry Office Act (chapter B-9), for the various services or duties to be performed by him.

R. S. 1964, c. 80, s. 14 (part); 1965 (1st sess.), c. 17, s. 2; 1969, c. 21, s. 33.

14. The provisions of this act shall not apply to any commission or remuneration in the nature of a commission, chargeable upon or retained out of moneys levied by execution or otherwise, even though they may form part of either of the said funds.

R. S. 1964, c. 80, s. 15.

15. No public officer shall be entitled to any commission or percentage upon any fees, taxes or duties collected by stamps under this act.

R. S. 1964, c. 80, s. 16.

16. No money shall be paid to or shall be received by any court or to or by any officer entitled to receive any such fees as aforesaid, for any such fee due and payable to the Crown, under any of the acts above mentioned.

R. S. 1964, c. 80, s. 17.

17. No matter, instrument or proceeding upon or in respect of which any fee is due or payable to the Crown as aforesaid shall be issued or shall be received or acted upon by any court or by any officer entitled to receive any such fee until the stamps under this act for the sum corresponding in amount with the amount of the fee so due or payable to the Crown as aforesaid, for, upon or in respect of such matter, instrument or proceeding, and in lieu of such sum so due and payable to the Crown, shall have been attached to or impressed upon the same.

R. S. 1964, c. 80, s. 18.

18. Every matter or proceeding, upon or in respect to which any fee is due or payable to the Crown and which is not so duly stamped shall, if not afterwards stamped under the provisions of this act, be absolutely void for all purposes; and no instrument requiring to be stamped shall be issued, received, acted on or recognized by any officer subject to this act, or by any judge, person or court, or shall avail in evidence, or otherwise for any purpose whatever, until all the stamps requiring to be attached thereto or impressed thereon have been duly attached or impressed.

R. S. 1964, c. 80, s. 19.

19. Whenever an advocate or attorney, in the course of any search for or examination of original proceedings that he makes for the purpose of authenticating and legalizing his office copies, discovers that at the time such proceedings were had it was not customary to use any written or printed document or paper on which a stamp could be attached or impressed, the party to such proceeding, or his advocate or attorney, desirous of remedying such defect, may make application, briefly and informally, in a note in writing, and stamps to the amount of the fee so payable shall be impressed upon or attached to such note.

R. S. 1964, c. 80, s. 20.

20. No sheriff or other officer or person shall serve or execute any writ, rule, order or proceeding, or the copy of any writ, rule, order or proceeding upon which any such fee or charge is due or payable, and which is not duly stamped under this act; and every such service and execution contrary to this act shall be void, and no recompense shall be allowed therefor.

R. S. 1964, c. 80, s. 21.

21. No process or document, duly stamped for the purpose for which it is used, shall be considered as stamped for any other purpose, in case another fee or charge is due or payable thereon for any other or further use of the same process or document.

R. S. 1964, c. 80, s. 22.

22. The court in which any matter or proceeding is pending in respect of which duties payable in stamps should have been but have not been paid, shall not, nor shall any judge thereof, take recognizance of any such matter or proceeding, although no exception be raised thereto by any of the parties, until such stamps have been duly affixed.

R. S. 1964, c. 80, s. 23.

23. Any party to any matter or proceeding in any court in respect of which duties payable in stamps should have been but have not been paid, may, by petition, apply to the court in which such matter or proceeding is pending, or to any judge having jurisdiction in the case, or to the prothonotary or clerk of such court, for leave to have the same duly stamped, and, in case this act has not been knowingly and wilfully infringed, the application shall, on payment of costs, be granted for the affixing of stamps of such amount, beyond the fee due thereon, as may be thought reasonable, not exceeding ten times the amount of the stamp.

R. S. 1964, c. 80, s. 24.

24. The affixing of such stamps, under any order made for that purpose, shall have the same effect as if stamps had been duly affixed in the first instance.

R. S. 1964, c. 80, s. 25.

25. Every fee shall be payable at the following rates: every such fee up to $0.10 shall be paid at $0.10; from $0.10 to $0.20, at $0.20; from $0.20 to $0.30, at $0.30; and every other fee which is not a multiple of $0.10 shall be stated and payable at the multiple of $0.10 next above the sum at which it is so stated.

R. S. 1964, c. 80, s. 26.

26. Each registrar shall keep a book in which he shall enter briefly, day by day, and as they occur, a note of every search made in his office, stating the name of the person demanding or making such search, and the duty paid for each, and whether or not he has granted a certificate of such search; and, opposite every note of a search whereof he shall not have given a certificate, he shall affix a stamp for the duty payable for such search, if such duty be then payable by stamps.

R. S. 1964, c. 80, s. 27 (part); 1979, c. 38, s. 39.

DIVISION IV STAMPS UPON REGISTRATION AND JUDICIAL PROCEEDINGS

27. The following duties shall be imposed, levied and collected on each deed, instrument or document registered in any registry office, and on every search made therein:

  (1) On every will, marriage contract,
or gift ..................................      $0.30;
  (2) On every deed or instrument
effecting or evidencing the sale, exchange
or hypothecation of immoveable property:
  (a) If the price or sum be less
than $400 ................................      $0.10;
  (b) If the price or sum be $400 and less
than $1,000 ..............................      $0.30;
  (c) If the price or sum be $1,000 or
over but not more than $10,000 ...........      $0.50;
  (d) If the price or sum be more than
$10,000, $0.10 for each $10,000 or
fraction of $10,000, in addition to the
registration duty of $0.50.      

When a deed creating a hypothec upon an immoveable has been registered and the duties paid, the duty payable for the registration of any such subsequent deed guaranteeing the same sum by hypothec upon other immoveables shall be based upon the value of such immoveables and not upon the amount of the sum guaranteed.

The value of the immoveables, insofar as such subsequent deeds are concerned, shall be that mentioned bonafide in the deed, but if the said value be less than that entered in the valuation roll of the municipality, the latter value shall prevail. The proof of the municipal valuation shall be at the expense and cost of the party applying for registration.

(3)  Upon every deed creating or evidencing a hypothec, a mortgage or a pledge upon moveable property only, or upon both moveable and immoveable property, according to section 27 of the Special Corporate Powers Act (chapter P-16), at the time of its registration in the register covered by section 29 of the said act:

  (a) If the sum guaranteed be less
than $400 ................................      $0.10;
  (b) If such sum be $400 and less
than $1,000 ..............................      $0.30;
  (c) If it be $1,000 or over, but
not more than $10,000 ....................      $0.50;
  (d) If it be over $10,000, $0.10 for
every $10,000 or fraction of $10,000,
in addition to the $0.50 hereinabove
mentioned.      

When such a deed has been registered and entered in the index of immoveables in one registration division, and the duties contemplated by this section have been paid on such registration, the above mentioned duties shall not be exigible on the registration of the same deed in any other registration divisions.

Subject to the provisions of the preceding paragraph, when such a deed has been registered and the duties paid as aforesaid, the duty payable for the registration of any subsequent deed guaranteeing the same sum shall be based upon the value of the property affected by the hypothec or the pledge, and not upon the amount of the sum guaranteed.

  (4) On every other deed or instrument
registered, filed or deposited ...........      $0.20;
  (5) On every search with or without
certificate ..............................      $0.10.      

No duty shall be exigible on the registration of deeds evidencing loans made by the Farm Credit Corporation or by the Office du crédit agricole du Québec, or on searches made in respect thereof, or on certificates issued for the benefit of a farmer applying for such a loan.

R. S. 1964, c. 80, s. 28; 1977, c. 5, s. 14.

28. The Government may, at its discretion, make, amend and repeal any tariff of fees for such registrations or searches, in substitution for the tariff contained in section 27.

It shall also take into account, when fixing a tariff, the percentage established by the order made under section 8 of the Act to promote the reform of the cadastre in Québec (chapter R-3.1).

The said duties shall be paid by the party applying for such registration or search, and shall be payable in stamps issued under the provisions of this Act; but no fee or duty shall be paid or exigible for the deposit of any notice, list or other document mentioned in articles 2161d to 2161l of the Civil Code, and articles 671 and 672 of the Code of Civil Procedure, or for the deposit of any electoral list or other municipal document; and no fee or duty shall be due or payable for the renewal of registration of deeds or instruments on which a duty had already been paid at the time of their first registration.

R. S. 1964, c. 80, s. 29; 1965 (1st sess.), c. 80, a. 1; 1982, c. 32, s. 122; 1985, c. 22, s. 52.

29. No certificate of the registration of any deed, instrument or document, or of any search, on which deed, instrument, document or search a duty, payable by stamps, is then imposed, shall be received in any court as evidence, or be of any effect, until the proper stamp for the payment of such duty is attached to such certificate or impressed thereon, whether such certificate be written on such deed, instrument or document, or given separately; saving always the power vested in the proper court, judge or officer, by section 23, to allow stamps to be affixed on the application of any party.

R. S. 1964, c. 80, s. 30.

30. There shall be imposed, levied and collected a duty of $0.10 on every writ of summons issued out of the Court of Québec in Québec.

Nevertheless no duty shall be payable upon any writ of summons issued out of the Court of Québec when the amount claimed is not more than $25.

R. S. 1964, c. 80, s. 31; 1965 (1st sess.), c. 17, s. 2; 1988, c. 21, s. 66.

31. Every officer subject to this Act shall, on the issue or receipt of any such instrument, having any stamp attached thereto or impressed thereon, forthwith cancel every such stamp by writing or impressing thereon, in ink, his name and the date of such cancellation, so as effectually to prevent its being used again, or shall cancel such stamp in any other manner that the Government may direct.

R. S. 1964, c. 80, s. 32.

DIVISION V PAYMENT OF FEES DUE TO PUBLIC DEPARTMENTS BY MEANS OF STAMPS

32. The Lieutenant-Governor may, from time to time, by order-in-council, provide that, on and after such day as may be therein named, and after at least one month’s notice thereof in the Gazette officielle du Québec, any money payments therein designated which, under any act, order-in-council or other authority, are due or payable to or through any public department or officer, by reason of any matter subject to the control of the Legislature, be collected or paid by means of adhesive stamps or stamped paper; and, on and after the same day, all letters patent, commissions, licenses, permits, certificates and instruments, whether originals, exemplifications or copies, for or by reason of which such money payments are made, or which are in any wise connected therewith, or relative thereto, shall have stamps attached to or impressed upon them, or be written or printed upon stamped paper, as provided by such order.

R. S. 1964, c. 80, s. 34; 1968, c. 23, s. 8.

33. On and after the day so fixed, such notice having been duly given, the money payments so indicated shall be so collected or paid by means of adhesive stamps or stamped paper, as provided by such order, and all letters patent, commissions, licenses, permits, certificates and instruments, whether originals, exemplification or copies, for or by reason of which such money payments are made, or which are in any wise connected therewith or relative thereto, shall have such stamps attached to or impressed upon them, or be written or printed upon stamped paper, as provided by such order.

R. S. 1964, c. 80, s. 35.

34. Any such order may, at any time thereafter, be amended or repealed by another order-in-council, notified in like manner and during the same time.

R. S. 1964, c. 80, s. 36.

DIVISION VI MISCELLANEOUS

35. Every person who knowingly issues, receives, procures or delivers, serves or executes any writ, rule, order, matter or process upon which any fee is due or payable to the Crown as aforesaid, without the same having been first duly stamped for the amount of the fee thereon payable, shall be liable to a fine of not more than $10 and, for a second offence, to a fine of not more than $50 and, for a subsequent offence, to a fine of not more than $200.

R. S. 1964, c. 80, s. 37; 1990, c. 4, s. 859.

36. Every person who fails or omits to obliterate and cancel any stamp in the manner and at the time hereinbefore provided shall be liable to a fine of not more than $20.

R. S. 1964, c. 80, s. 38; 1990, c. 4, s. 860.

37. Every fine imposed for the sanction of an offence under a provision of this Act shall be paid to the Minister of Revenue; the production of any such writ, rule, order, matter or process unstamped, or stamped for an insufficient sum, or the stamp of which is not properly and sufficiently obliterated and cancelled, or the proof of any such writ, rule, order, matter or process having been unstamped or not sufficiently stamped at the time it was so issued or received or served or executed as aforesaid, or of the stamp not having been properly or sufficiently obliterated and cancelled, shall be sufficient primafacie evidence of such writ, rule, order, matter or process having been knowingly or wilfully so issued or received or served or executed without having been first stamped, or without the stamp having been properly and sufficiently obliterated and cancelled.

R. S. 1964, c. 80, s. 39; 1990, c. 4, s. 861.

38. (This section ceased to have effect on 17 April 1987).

1982, c. 21, s. 1; U. K., 1982, c. 11, Sch. B, Part I, s. 33.

REPEAL SCHEDULE

In accordance with section 17 of the Act respecting the consolidation of the statutes (chapter R-3), chapter 80 of the Revised Statutes, 1964, in force on 31 December 1977, is repealed effective from the coming into force of chapter T-10 of the Revised Statutes.