Not much is known about the engraver Bruce Hay. Two Canadian
stamps are attributed to him: the 1933 5c Royal William and the 1934 3c Cartier
stamp. The Royal William stamp is interesting in that die proofs exist of his original
engraving of the stamp, which featured a ship that turned out not to be the SS
Royal William.
There is also a die essay of a design featuring a
three-funnelled liner. Judging by the scroll frame, this is thought to have
been an engraved essay for the 1918 Panama set, which was printed by the
American bank Note Company.
You will find Bruce Hay's database HERE.