Spectacular One Cent Error

So if were an inside "Job" would it not then be Fraud.
If it was done for resale?

ICCS would not certify this whether real or not. CCCS would but, frankly, not many people would care about the opinion. It is pretty hard for a typical Canadian to get coins certified at NGC or PCGS, the two main error graders. There are few agents here that will do it for you. So you have to join the club, which costs more than for a US person and would not benefit a typical collector of non-error coins, as they generally end up at ICCS. So you have to join the club to perhaps get just a few coins certified. If you join the club and get 4 errors certified (at $75 extra each) you are probably all in with shipping and the membership looking at about $150 per coin for the certificate. Then there is the border. I have made a few submissions to the US and I am waiting on tenterhooks until I get their email saying it is received. There are many examples you will hear of from here about coins getting stolen on their way to the US. Then you have to pay to get it back here and you always worry Canada customs will try to charge you duty on your own coin when it comes back.

So up here, error certification is less common than in the US. I suspect that the buyer of this coin will be able to assess its validity, perhaps with some help from people on this site.

probably "take your kid to work day",

I remember going to work with my dad at age 6 or 7 and printing off stacks of million dollar cheques on his paymaster embosser... boy was he "unimpressed" when he found out...