Canadian postal note stamps are listed in
The Canadian Revenue Stamp Catalogue, E.S.J Van Dam.
This is an attempted use of a non-postage stamp for postage. It was not cancelled for that reason. Postal note stamps are explained here:
http://www.bnaps.org/ore/Ryan-Reven...stalNote.htmShort 2c actual postage, as Cjd said, this was charged double the amount needed, as normal, with the postage dues added and cancelled on receipt at Pickering, as expected. The Pickering cancel on the back was struck as normal on receipt but the postage due stamps were added and cancelled by another/others.
This was properly handled and "normal" in that sense. It is an interesting postage due cover but it is probably a (fraudulent) attempt to get the postal note stamp past the post office, so perhaps done by a collector. This is not a rarity; probably somewhere around a $10 cover.