01 January (Ontario ) within release Transfer Tax goes into circulation Stamp Coat of Arms of Ontario face value 3 Canadian cent
Stamp is square format.
2½ mills Luxury Tax stamp overprinted "STOCK TRANSFER TAX" and surcharged "3 CENTS" and bars in blackStamp Coat of Arms of Ontario it reflects the thematic directions:
A coat of arms is an heraldic visual design on an escutcheon (i.e. shield), surcoat, or tabard. The coat of arms on an escutcheon forms the central element of the full heraldic achievement which in its whole consists of shield, supporters, crest, and motto. A coat of arms is traditionally unique to an individual person, family (except in the United Kingdom), state, organisation or corporation.