Canadian Cultural Property Export Review Board

Completed Access to Information Requests

New: Purchase Price Update March 2011

New: CCPERB Advisory on Charitable Tax Receipts

CCPERB Advisory on Tax Shelter Gifting Arrangements

Export delay notifications

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