Designated Institutions and Public Authorities

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

Important Notice (PDF Version, 27 KB)

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For further information, please contact Movable Cultural Property Program.

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