This section is from the book "Canadian Banking Practice", by John T. P. Knight.
This section is from the "" book, by .
Question 264. - Is the "War Tax Stamp" required on duplicates for cheques or drafts, when original of such cheques or drafts has been lost?
Answer. - The Finance Department has ruled that duplicate issues of lost drafts and cheques, where such are not issued in "Original and Duplicate" or "First and Second" are subject to the tax.
 
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