Related Rule
Canada
Practice Relating to Rule 61. Improper Use of Other Internationally Recognized Emblems
Canada’s LOAC Manual (1999) states that it is prohibited “to make improper use of the … emblems, signs or signals provided for by the Geneva Conventions or Additional Protocols [and] to deliberately misuse … internationally recognized protective emblems, signs or signals including … the protective emblem of cultural property”. 
Canada, The Law of Armed Conflict at the Operational and Tactical Level, Office of the Judge Advocate General, 1999, p. 6-2, § 11(a) and (b); see also p. 8-10, § 79(g) (prohibition of warships and auxiliary vessels actively simulating the status of vessels engaged in transporting cultural property under special protection).
(emphasis in original)
Canada’s LOAC Manual (2001) states in its chapter on land warfare:
1. It is prohibited:
a. to make improper use of the other emblems, signs or signals provided for by the Geneva Conventions or Additional Protocols;
b. to deliberately misuse other internationally recognized protective emblems, signs or signals including the flag of truce and the protective emblem of cultural property. 
Canada, The Law of Armed Conflict at the Operational and Tactical Levels, Office of the Judge Advocate General, 13 August 2001, § 605.1.a–b.
In its chapter on naval warfare, the manual states: “Warships and auxiliary vessels are also prohibited from actively simulating the status of: … g. vessels engaged in transporting cultural property under special protection”. 
Canada, The Law of Armed Conflict at the Operational and Tactical Levels, Office of the Judge Advocate General, 13 August 2001, § 856.5.g.
Upon ratification of the 1977 Additional Protocol I, Canada stated:
In situations where the Medical Service of the armed forces of a party to an armed conflict is identified by another emblem than the emblems referred to in Article 38 of the First Geneva Convention of August 12, 1949, … when notified, … misuse of such an emblem should be considered as misuse of emblems referred to in Article 38 of the First Geneva Convention and Protocol I. 
Canada, Reservations and statements of understanding made upon ratification of the 1977 Additional Protocol I, 20 November 1990, § 4.