Certification of cultural property
Please note that as of April 1, 2017, the Secretariat to the Canadian Cultural Property Export Review Board will no longer accept paper applications for certification.
All submissions must be made online. See How to apply.
The certification of cultural property offers tax incentives to donors and vendors of cultural property. The certification process encourages the transfer of significant examples of Canada's artistic, historic, and scientific heritage from private hands to public collections.
Designated organizations may apply to the Canadian Cultural Property Export Review Board for the certification of cultural property for tax purposes. These organizations meet the necessary standards to preserve the cultural property and make it publicly accessible. Owners of cultural property must first reach an agreement, or a proposed agreement, with a designated organization. The designated organization will then apply for a tax certificate on their behalf. Certification applications are processed by the Secretariat to the Canadian Cultural Property Review Board.
Who can apply
Only designated organizations may apply for certification to the Canadian Cultural Property Export Review Board on behalf of donors and vendors. The Review Board will then determine:
- whether the cultural property meets the criteria of outstanding significance and national importance as set out in the Cultural Property Export and Import Act, and, if so,
- the fair market value of the cultural property for tax purposes.
The Review Board meets four times per year. New applications, requests for redetermination, and additional information for applications on hold are all subject to the same deadline. View meeting dates and deadlines and decision timelines for more information.
How to apply
To apply for cultural property certification:
- Read the application guidelines (PDF Version, 515 KB); and
- Create or access your Canadian Heritage account and apply online.
Note: First-time applicants will have to register for a GCKey. Select GCKey Log In at the bottom of the page.
Contact usSecretariat to the Canadian Cultural Property Export Review Board
Administrative Tribunals Support Service of Canada
25 Eddy Street, 9th Floor (25-9-N)
- 1-888-997-3123 (toll-free)
Secretariat staff will be available to answer your questions from Monday to Friday, 8:00 am to 4:00 pm (EST).
Guides and help
- Application guidelines (PDF Version, 515 KB)
- Decision timelines - Certification of cultural property
- Outstanding significance and national importance - Certification of cultural property
- Fair market value - Certification of cultural property
- Information for donors of certified cultural property
- Determinations - Review Board
- Redeterminations - Review Board
- Meeting dates and deadlines - Canadian Cultural Property Export Review Board
- Designated organizations - Movable Cultural Property Grants
- Writing an effective justification – Certification of cultural property (PDF Version, 513 KB)
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