Statute
Section 61 — Excise Tax Act: Cancellation
Text of the provision Official document
In any case in which an adhesive stamp is required to be cancelled, and no other method of cancellation is prescribed, the stamp shall be deemed to be cancelled if lines or marks are drawn across or impressed thereon so as effectually to render the stamp incapable of being used for any other instrument.
Official source: laws-lois.justice.gc.ca
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