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 for which an export permit has been denied 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 Movable Cultural Property Grant to assist with the purchase of cultural property in order to keep it in Canada.

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...

Canadian Cultural Property Export Review Board

Important Dates

Board meeting of:

Meeting of December 4 - 7, 2007
Deadline: Friday, October 5, 2007

Meeting of March 4 - 7, 2008
Deadline: Thursday, December 20, 2007

Meeting of June 18 - 20, 2008
Deadline: Friday, April 18, 2008

Meeting of September 17 - 19, 2008
Deadline: Friday, July 11, 2008

Meeting of December 2 - 5, 2008
Deadline: Friday, October 3, 2008

NOTE: Only original and complete applications received by the Review Board Secretariat by the deadline date will be accepted. Faxed applications will not be accepted.

Important Notice

Protocol for Digital Images December 2006
HTML | PDF

Board Resolutions January 2005
HTML | PDF

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

Publications

• Annual Report 2005-2006
  HTML | PDF
  
  
• 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