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

September 21, 2011

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
Review Board Meeting Dates Postmark Deadlines
for New Applications

Winter 2011

December 7 – 9, 2011

Friday, October 7, 2011

Spring 2012

March 13 – 16, 2012

Monday, January 9, 2012

Summer 2012

June 18 – 20, 2012

Friday, April 20, 2012

Fall 2012

September 17 – 19, 2012

Friday, July 20, 2012

Winter 2012

December 10 – 12, 2012

Friday, October 12, 2012

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. To ensure review at a specific meeting, redetermination requests are to be received by the Secretariat 20 working days before an upcoming meeting of the Review Board.
  3. Upon receipt of a Request for Redetermination by the Canadian Cultural Property Export Review Board Secretariat, an acknowledgement of receipt will be sent to the donor/vendor.
  4. Only one redetermination will be made by the Review Board unless the circumstances of a particular case require otherwise.
Review Board Meeting Dates Receipt Deadlines for
Requests for
Redetermination

Winter 2011

December 7 – 9, 2011

November 8, 2011

Spring 2012

March 13 – 16, 2012

February 14, 2012

Summer 2012

June 18 – 20, 2012

May 18, 2012

Fall 2012

September 17 – 19, 2012

August 17, 2012

Winter 2012

December 10 – 12, 2012

November 9, 2012

Deadlines for Submitting Additional Information

  1. To ensure review at a specific meeting, additional information requested by the Canadian Cultural Property Export Review Board with respect to an Application for Certification of Cultural Property for Income Tax Purposes is to be received by the Secretariat 20 working days before for an upcoming meeting.
  2. Upon receipt of additional information 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.
  3. Once the additional information has been processed a letter of acknowledgement will be sent to the Person in Charge of the organization indicating:
    1. That the additional information required for the application is complete and will be reviewed at the next meeting OR
    2. That the additional information required for the application is incomplete and will not be reviewed at the next meeting
  4. 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.

Review Board Meeting

Dates

Receipt Deadlines for
Additional Information

Winter 2011

December 7 – 9, 2011

November 18, 2011

Spring 2012

March 13 – 16, 2012

February 14, 2012

Summer 2012

June 18 – 20, 2012

May 18, 2012

Fall 2012

September 17 – 19, 2012

August 17, 2012

Winter 2012

December 10 – 12, 2012

November 9, 2012