Tuesday, June 15, 2010

Taxation Errors of International Postage Due Correspondence during the Centennial Period
Canadian Post Offices had been familiar with the Vienna System of fractional taxation since 1966 and had been correctly taxing postage due international correspondence since July, 1966
(See "Unpaid and Underpaid International Correspondence: Canada Post Office's Incorrect and Corrected Methods of Taxation 1966" posted on this blog on June 14, 2010.) This article looks at Canadian Post Office taxation errors during the Centennial period.

The two errors discussed in this article occurred shortly after the Canadian international letter rates were increased.

a) November 1968 International Letter Rate Increase

On November 1, 1968, the Canadian international letter rate increased from 10 cents to 12 cents. The correct tax fraction denominator was now 12.

This printed matter letter from Downsview to Finland was mailed on November 10, 1968. The international printed matter rate had increased from 4 cents to 6 cents on November 1, 1968. The letter was underpaid 1 cent.

The Canada Post Office tax fraction is incorrect:

The denominator is incorrect. It should have been 12, the new international letter rate, not 10 (the old international letter rate).

b) July 1971 International Letter Rate Increase

On June 30, 1971, "all-up" letter air mail service was introduced at 15 cents for each ounce. The correct tax fraction denominator was now 15.

On July 1, 1971 "all-up" post card service was introduced at 10 cents for each post card (no increase from the previous air mail rate). This card from Pointe-Claire-Dorval to New Malden, England was mailed on August 22, 1971 (almost one month after the international letter rate was increased from 12 cents to 15 cents). The card was underpaid 3 cents and received this incorrect Canadian marking:

The numerator "6" is correct. The denominator "12" is incorrect.