Memorandum D9-1-3: Coin, Base or Counterfeit

Plain language summary

• Target audience: Importers of currency.
• Key content: How to administer the provisions of tariff item No. 9897.00.00 set out in the Schedule to the Customs Tariff.
• Keywords: Coins, base, counterfeit, money, bank-note, Customs Tariff.

Definitions

For the purposes of this departmental memorandum, base or counterfeit coins are those that fall within the definition of "counterfeit money" found in section 448 of the Criminal Code:

• a false coin or false paper money that resembles or is apparently intended to resemble or pass for a current coin or current paper money
• a forged bank-note or forged blank bank-note, whether complete or incomplete
• a genuine coin or genuine paper money that is prepared or altered to resemble or pass for a current coin or current paper money of a higher denomination
• a current coin from which the milling is removed by filing or cutting the edges and on which new milling is made to restore its appearance
• a coin cased with gold, silver or nickel, as the case may be, that is intended to resemble or pass for a current gold, silver or nickel coin
• a coin or a piece of metal or mixed metals that is washed or coloured by any means with a wash or material capable of producing the appearance of gold, silver or nickel and that is intended to resemble or pass for a current gold, silver or nickel coin

Guidelines

1. This memorandum outlines and explains the part of the provisions of tariff item No. 9897.00.00 set out in the Schedule to the Customs Tariff, which prohibits the importation into Canada of base or counterfeit coins. This departmental memorandum also applies to the importation of paper money and paper bank notes.

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