Movable Cultural Property Program

What are Designated Institutions and Public Authorities?

Designation of institutions and public authorities under the Cultural Property Export and Import Act is a means of ensuring that institutions applying for cultural property grants and loans, or for Cultural Property Income Tax Certificates (T871s), meet certain legal, curatorial and environmental requirements. The Review Board may issue T871s only for donations or sales to institutions or public authorities that have received Category 'A' or Category 'B' designation from the Minister of Canadian Heritage.

Category 'A' designation is granted for an indefinite period of time to institutions and public authorities that are well established and meet all of the criteria for designation. Category 'B' status, on the other hand, is granted exclusively in relation to the proposed acquisition of an object or collection to institutions or public authorities that do not meet all of the criteria for designation, but which have demonstrated their capability to effectively preserve the specific property for which certification is desired.

NOTE: Gifts or sales that have been made prior to the effective date of designation may not be certified as cultural property for income tax purposes.

Cultural Property Export and Import Act List of Institutions and Public Authorities Designated under Category "A", by Province

• Alberta
• British Columbia
• Manitoba
• New Brunswick
• Newfoundland and Labrador
• Northwest Territories
• Nova Scotia
• Nunavut
• Ontario
• Prince Edward Island
• Quebec
• Saskatchewan
• Yukon

Important Notice

[ PDF Version ]

Review of Category 'A' Designated Institutions and Public Authorities

Since 2000, the Movable Cultural Property Directorate has been engaging in the first comprehensive review of institutions and public authorities designated under the terms of the Cultural Property Export and Import Act. Designated institutions are eligible to make applications to the Canadian Cultural Property Export Review Board to have cultural property acquisitions certified for income tax purposes and to apply for Movable Cultural Property Grants to assist with the acquisition of cultural property objects that exist outside Canada or that are threatened with export.

Since the Cultural Property Export and Import Act came into force in 1977, some 250 museums, art galleries, archives and libraries have received Category ‘A’ designation relative to specific categories of cultural property. This status is conferred by the Minister of Canadian Heritage on not-for-profit heritage institutions with a mandate to build collections and which demonstrate that the appropriate professional staff, policies, and environmental mechanisms are in place to preserve and make accessible our heritage in movable cultural property.

Given that many designated institutions have undergone significant changes since they were first designated, many as far back as the 1970s, and that no formal reviews have been conducted prior to 2000, the information we have on file is significantly out of date in most cases. Therefore, in the context of the federal government’s ongoing exercise of due diligence, we are systematically requesting that Category ‘A’ institutions provide us with updated information in the context of a renewed application for designation.

To date, we have asked 32 designated institutions to present us with renewed designation applications. Our priority has been to concentrate on those institutions which make frequent applications for certification and/or grants. We hope to complete this comprehensive review process by 2015, after which we will look at conducting routine reviews every 5 years.

The purpose of the designation review exercise is to confirm an institution’s Category ‘A’ status and, where relevant, to extend that status to include additional categories of movable cultural property where collecting mandates have been expanded. As part of the review process, then, we need to assess and confirm that certified cultural property currently in designated institutions is being cared for responsibly. In addition, we will need to be made aware of cases where cultural property that has been certified is no longer part of an institution’s collection and the relevant circumstances. This would also apply to cultural property for which an institution received a Movable Cultural Property grant.

The review process is relatively lengthy and can take up to two years to complete. We work closely with advisors at the Canadian Conservation Institute who provide assessment reports on fire protection, security, and other environmental controls. In some cases, we suggest that a site visit be conducted to facilitate the assessment process, eg. where environmental profiles appear to be weak, where an institution is responsible for several facilities, or has been or will be undergoing renovations for the construction of a new facility.

It is important to note that during the review process, designated institutions may continue to make applications for certification for income tax purposes and Movable Cultural Property grants, unless particular circumstances warrant otherwise.

So far, we have found the designation review exercise to be overall a positive experience for institutions, as it has provided them with an invaluable opportunity to address policy and technical issues via a cost-effective collaborative and consultative process.

Should you have any questions about how the designation review exercise may affect your institution, please feel free to contact us at one of the telephone numbers below or by email at sonia_lismer@pch.gc.ca. We would also encourage you to visit our Web site at http://www.pch.gc.ca/progs/mcp-bcm/mcp_e.cfm which contains our designation guidelines.

• Designation of Institutions and Public Authorities - Information and Procedures, Revised June 2000

To contact us...

For further information, please click here to contact Review Board Secretariat.