Important Information Regarding Deadlines for Canadian Cultural Property Export Review Board Meetings

December 1, 2012

Note: effective for the June 2013 Review Board meeting, deadlines for Requests for Redetermination and deadlines for Additional Information for applications “On Hold” will be THE SAME date as deadlines for New applications for certification of cultural property for income tax purposes.

• Deadlines for New Applications
• Deadlines for Requests for Redetermination
• Deadlines for Additional Information

Deadlines for New Applications for Certification of Cultural Property for Income Tax Purposes

1. Applications sent by Canada Post are to be postmarked no later than the postmark deadline for a Canadian Cultural Property Export Review Board Meeting.
2. Applications sent by a courier company are to have the date of shipment indicated on the bill of lading at the time of pick up. This date must be no later than the postmark deadline for a Canadian Cultural Property Export Review Board Meeting.
3. Upon receipt of an application by the Canadian Cultural Property Export Review Board Secretariat, an acknowledgement of receipt will be sent to the contact person indicated on the application form.
4. Once the application has been processed a letter of acknowledgement will be sent to the person in charge of the organization indicating:
   
   
   1. That the application is complete and will be reviewed at the next meeting OR
   2. That the application is incomplete and will not be reviewed at the next meeting

Deadlines for Requests for Redetermination for an Application for Certification of Cultural Property for Income Tax Purposes

1. Requests for Redetermination must be made in writing within 12 months after the day on which notice of the determination was given.
2. Only one redetermination will be made by the Review Board unless the circumstances of a particular case require otherwise.
3. Submission instructions as per New Applications (above).

Deadlines for Submitting Additional Information

1. Please note that, according to Review Board policy, applications will be closed if they have been inactive for more than two years after the date of the official decision letter.
2. Submission instructions as per New Applications (above).