This section is from the book "Canadian Banking Practice", by John T. P. Knight.
This section is from the "" book, by .
Question 259. - If a debit slip is charged to a customer's account and the amount of the debit is applied on the customer's indebtedness to the bank does the debit require a war tax stamp? Is it only debit slips on which a receipt is actually taken that stamps arc required regardless of the fact that in some cases a receipt may be considered necessary or a receipt implied but not taken?
Answer. - This would be an office entry only and a stamp would not be required. A stamp is only needed when there is an actual transfer of funds.
 
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