Stamp Orders & Ledger

Excise stamps are the lifeblood of your production line. Without stamps, you cannot produce. The Stamp Orders module manages the full lifecycle of stamp procurement — from requesting stamps from the Canada Revenue Agency (CRA), through approval and physical receipt, to tracking every stamp's usage via the stamp ledger. It supports Federal stamps and provincial stamps for Ontario, Quebec, Alberta, and Manitoba.

Think of this module as your stamp inventory system. It tells you how many stamps you have on hand for each region, how many you have ordered, how many you have used, and how many you need to reorder. When production needs stamps, they come from the ledger. When stamps arrive from CRA, they go into the ledger. Every transaction is tracked, and the ledger gives you the numbers you need for CRA quarterly reporting.

Creating a stamp order

When your stamp inventory is running low for a particular region, it is time to place an order with CRA. EMS structures this process so nothing gets missed.

To create a stamp order:

1. Navigate to the Stamp Orders module from the main navigation.
2. Click + New Order.
3. Select the region for this order. You order stamps one region at a time:
   • Federal — required for all excise-stamped products sold in Canada
   • Ontario (ON) — provincial stamp for product distributed in Ontario
   • Quebec (QC) — provincial stamp for product distributed in Quebec
   • Alberta (AB) — provincial stamp for product distributed in Alberta
   • Manitoba (MB) — provincial stamp for product distributed in Manitoba
4. Enter the quantity you want to order. This is the number of stamp bundles. EMS validates this against the minimum quantity rules (see the next section).
5. Add any notes that are relevant to this order. For example, "rush order — production scheduled for June 15" or "replacing damaged stamps from batch 4421."
6. Click Submit. The order enters the approval queue.

You can have multiple stamp orders open at the same time, even for the same region. This is useful when you place a regular order and then discover you need an additional batch before the first one arrives.

Minimum quantities

CRA requires a minimum order of 500 bundles per region per stamp order. You cannot order fewer than 500 bundles in a single request. EMS enforces this rule at submission time — if you enter a quantity below 500, the Submit button is disabled and a validation message explains the minimum.

There are a few things to keep in mind about bundle sizes and effective quantities:

• Bundle size varies by region. A "bundle" is not always the same number of individual stamps. Federal bundles and provincial bundles may contain different numbers of stamps per bundle. EMS knows the bundle size for each region and displays the effective unit count alongside the bundle count so you always know how many individual stamps you are ordering.
• The minimum is per order, not per month. If you need 300 bundles now and 300 bundles next month, you cannot split them into two sub-minimum orders. You need to order at least 500 in one order. Consider ordering 600 now and holding the surplus.
• There is no maximum. You can order as many bundles as you need in a single order. The only practical limit is the security deposit requirement (see the next section) and CRA's processing capacity.

Security deposit

CRA requires a security deposit when you order excise stamps. The deposit amount is calculated based on the number of stamps ordered and the regional rate. EMS calculates this automatically so you know the deposit requirement before you submit the order.

Here is how the deposit calculation works:

1. EMS looks up the per-stamp deposit rate for the selected region.
2. It multiplies the rate by the effective number of individual stamps in the order (bundles multiplied by bundle size).
3. The resulting deposit amount is displayed on the order form before you click Submit.

The security deposit is separate from the cost of the stamps themselves. It is a guarantee to CRA that the stamps will be used in compliance with excise regulations. The deposit is typically refundable under certain conditions, but the refund process is handled directly with CRA outside of EMS.

Approval workflow

Stamp orders go through an internal approval workflow before they are submitted to CRA. This prevents unauthorized orders and gives your admin team a chance to review quantities and timing.

The status flow for a stamp order:

1. Submitted. The operator creates the order and clicks Submit. It enters the admin review queue.
2. Admin Review. An administrator opens the order and reviews the region, quantity, notes, and calculated deposit. They have three options:
   • Approve — the order moves to Approved status. It is now ready to be submitted to CRA.
   • Reject with reason — the order is closed. The admin provides a reason (for example, "we already have sufficient Federal stamps for the next quarter"). The operator who submitted the order can see the rejection reason and, if needed, resubmit with changes.
   • Request changes — the admin sends the order back to the operator with a note explaining what needs adjustment (for example, "increase to 800 bundles to cover the July production schedule"). The operator revises and resubmits.
3. Approved. The order has been approved internally. At this point, someone on your team submits the request to CRA through CRA's own process. Once that submission is made, update the order status in EMS to Ordered.
4. Ordered. The request is with CRA. You are waiting for physical delivery. This status is a holding state — no action is needed in EMS until the stamps arrive.
5. Received. The stamps have physically arrived at your warehouse. See the next section for how to process receipt.

Receiving stamps

When physical stamps arrive at your warehouse from CRA, you need to record the receipt in EMS. This is the step that adds stamps to your ledger balance and makes them available for production.

To receive stamps:

1. Open the stamp order in the Stamp Orders module. It should be in Ordered status.
2. Click Receive.
3. Enter the actual quantity received. This is important — the quantity you receive from CRA may differ from what you ordered. CRA may ship fewer bundles than requested, or they may round up to the nearest available batch. Enter what you actually counted, not what you originally ordered.
4. Click Confirm Receipt.

When you confirm receipt:

• The order status changes to Received.
• The received quantity is immediately added to the ledger balance for that region.
• A ledger transaction is created with the timestamp, operator, order reference, and quantity.
• If the received quantity differs from the ordered quantity, EMS logs the discrepancy on the order for your records.

The stamp ledger

The stamp ledger is the central record of your stamp inventory. It works like a bank statement for stamps — every addition and every deduction is recorded as a transaction, and the running balance tells you exactly how many stamps you have on hand at any moment.

The ledger is organised by region. Each region has its own separate balance:

The ledger shows four key figures for each region:

• Opening balance — the stamp count at the start of the period (day, week, month, or custom range)
• Stamps received — the total stamps added from received stamp orders during the period
• Stamps used — the total stamps deducted by production orders during the period
• Closing balance — the stamp count at the end of the period (opening + received − used + refunds)

The ledger updates automatically in response to three events:

• Stamp order received — stamps are added to the balance
• Production completion — stamps are deducted from the balance
• PO verification adjustment — stamps are added or deducted based on the difference between allocated and verified counts

How stamps are deducted

During production, stamps are deducted from the ledger as they are applied to product. Understanding exactly when and how this happens helps you plan your stamp inventory.

Here is the deduction process step by step:

1. Production order starts. When a PO begins its production run, EMS checks that the ledger has enough stamps in the required region to cover the order quantity. If there are not enough stamps, the system warns the production operator before the run starts.
2. Per-box deduction. As each box passes through the stamping line and is scanned, EMS deducts the stamps used for that box from the region's ledger. This happens one box at a time, not as a lump sum at the end of the run.
3. Running balance visible. During production, operators can see the running ledger balance for the region being used. This provides real-time visibility into how many stamps remain and whether the current run can be completed without running out.
4. Production completes. When the PO run is finished, the total deduction is the sum of all per-box deductions during the run. The ledger reflects the new balance.

Refund logic

Not every stamp that is allocated to a production order gets used. EMS handles unused stamps through a refund mechanism that returns them to the ledger.

There are two scenarios where stamp refunds occur:

Scenario 1: PO verified with fewer stamps than allocated

After a production run is complete, the verifier checks the actual output against the plan. If the verified count is lower than the allocated count — for example, 370 boxes produced instead of the planned 380 — the unused stamps are returned to the ledger. EMS calculates the difference automatically during verification and creates a positive ledger transaction.

Scenario 2: PO cancelled

If a production order is cancelled before or during the run, all stamps that were allocated to it are returned to the ledger. The full allocated quantity is refunded, regardless of how many were actually applied before the cancellation.

Stamp reconciliation

Stamp reconciliation is the process of verifying that your ledger balance matches your physical stamp inventory. CRA requires this reconciliation as part of quarterly reporting, and EMS provides the tools to make it straightforward.

The primary tool is the Stamp Accounting report, available in the Reports module. This report shows:

• Opening balance for the reporting period, by region
• All transactions during the period — receipts, deductions, and refunds, each with the source order reference and timestamp
• Closing balance for the reporting period, by region
• Summary totals — total stamps received, total stamps used, net change

To run a reconciliation:

1. Go to the Reports module.
2. Select the Stamp Accounting report.
3. Set the date range to match the reporting period (typically a calendar quarter for CRA submissions).
4. Generate the report. Review it on screen or download the PDF.
5. Compare the closing balance on the report with your physical stamp count. They should match.
6. If they do not match, review the transaction list to identify where the discrepancy occurred. Common causes include:
   • Stamps received but not recorded in EMS (physical receipt without confirming in the system)
   • PO cancellation refunds that do not match physical reality (stamps were applied before the cancel)
   • Data entry errors during stamp receipt (entering the wrong quantity)
   • Damaged or lost stamps that were never reported

Best practices

• Order stamps well in advance. CRA delivery takes weeks, sometimes longer. Do not wait until your ledger balance is critical before placing an order. Monitor your production schedule, estimate stamp consumption for the next 4 to 6 weeks, and order with enough lead time to absorb CRA delays.
• Keep a buffer above the minimum. The 500-bundle minimum per order means you cannot place quick top-up orders for small quantities. Maintain a buffer of at least one production run's worth of stamps above the minimum in each region. This gives you a safety margin if a production schedule changes unexpectedly.
• Monitor the ledger before scheduling large production runs. Before committing to a big PO, open the stamp ledger and check the balance for the required region. If the balance is not sufficient, place a stamp order first and wait for delivery before scheduling the production run. Starting a run without enough stamps leads to mid-run stoppages and delays.
• Run the Stamp Accounting report monthly. Monthly reconciliation catches discrepancies early, when they are easiest to investigate and resolve. By the quarterly CRA deadline, your numbers should already be clean.
• Record receipt quantities accurately. When stamps arrive from CRA, count them carefully and enter the actual quantity received, not the quantity ordered. This single step prevents the most common source of ledger discrepancies.
• Add context in order notes. When creating a stamp order, note which production orders the stamps are for and when production is scheduled. This helps the admin reviewer approve quickly and gives your team a historical record of why each order was placed.
• Track cancelled PO refunds carefully. If a PO is cancelled after stamps were physically applied, the ledger refund will overstate your actual physical inventory. Flag these situations immediately and note the discrepancy for your next reconciliation.