Hard to tell unless there's a date on the tax stamp. Theodrus Niemeyer was taken over by Rothman's in 1990 and then became part of British American Tobacco (BAT) in 1999. My guess would be that it could be from earlier than 1990.
ben88,
There's a great little website that has every Canadian tax stamp documented. Here's the link
http://www.canadarevenuestamps.com/RyanTobaccoCatalog2side.pdf