Canadian Cultural Property Export Review Board

What is the Review Board?

The Canadian Cultural Property Export Review Board is an independent tribunal of the Department of Canadian Heritage that was established in 1977 by section 18 of the Cultural Property Export and Import Act.

The Act provides for a 10-member Board that is appointed by Governor-in-Council and is comprised of two members, including the Chairperson, chosen generally from among residents in Canada; up to four members who are or have been officers, members or employees of art galleries, museums, archives, libraries or other similar institutions in Canada; and up to four members who are or have been dealers in or collectors of art, antiques or other objects that form part of the national heritage.

What are the Responsibilities of
the Review Board?

Among its various responsibilities, the Board certifies cultural property for income tax purposes. In this role, it makes determinations with respect to the "outstanding significance and national importance" and the fair market value of objects or collections donated or sold to designated Canadian museums, art galleries, archives and libraries.

The Review Board also reviews appeals of applications for export permits that have been denied. If it determines that the property subject of the denied export permit is of "outstanding significance and national importance", it establishes a delay period of between two and six months during which the property must remain in Canada. During this period, designated institutions and public authorities are notified of the availability of the property and may request a Cultural Property Grant to assist with the purchase of cultural property in order to keep it in Canada.

When designated institutions make an application for a Movable Cultural Property Grant, the Board reviews the applications and makes its recommendation to the Minister of Canadian Heritage who then decides to either approve or refuse the grant.

Did you know that...

• the Review Board meets four times a year and reviews 1,500 applications for certification a year?
  
  
• only designated institutions and public authorities are eligible to make an application to the Review Board to have cultural property certified for income tax purposes?
  
  
• cultural property certified by the Board provides important tax incentives to individuals and corporations?
  
  
• 70% of applications made to the Board are for donations of works of art?
  
  
• 25% of applications made to the Board are for donations of archival material?

To contact us...

Important Dates

Board meeting of:

Meeting of February 28 - March 3, 2006
Deadline: PASSED

Meeting of May 24 - 26, 2006
Deadline: Friday, March 24, 2006

Meeting of September 18 - 20, 2006
Deadline: Friday, July 21, 2006

Meeting of December 6 - 8, 2006
Deadline: Friday, October 6, 2006

Meeting of March 6 - 9, 2007
Deadline: Thursday, December 21, 2006

Meeting of May 23 - 25, 2007
Deadline: Friday, March 30, 2007

Important Notice

Board Resolutions January 2005
HTML | PDF

Criteria for "outstanding significance and national importance"
HTML | PDF

Publications

• Cumulative Report 1992-93 to 2003-2004 – Annual Report 2004-2005
  
  
• Application Form for Certification of Cultural Property for Income Tax Purposes (PDF)
  
  
• Information and Procedures for Applications for Certification of Cultural Property for Income Tax Purposes - Revised October 1997 - Update effective July 2002
  
  
• Review Board Policies and Guidelines for Applications for Certification of Archival Audiovisual and Related Material - 2002/2003
  
  
• Review Board Policies and Guidelines for Applications for Certification of Architectural Archives - February 2003
  
  
• Cultural Property Export and Import Act, 1977

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