Determinations - Review Board

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Certification requirements

Before certifying cultural property for tax purposes, the Review Board must determine if the donor or vendor has met three requirements. The requirements are:

  1. A valid legal title has been or will be transferred irrevocably from the donor or vendor to the collecting organization
  2. the property meets the criteria of outstanding significance and national importance as set out in the Cultural Property Export and Import Act
  3. the proposed fair market value reflects relevant market conditions at the time the property is donated or sold to the collecting organization

Review Board categories

Review Board determinations fall into one of four categories:

Approved A, B, and C are met
Approved at a different value A and B are met, but the Review Board determines that a different fair market value is more appropriate
Hold The Review Board needs additional information before it can determine A, B, or C
Refused B is not met


When an application is approved, a Cultural Property Income Tax Certificate will be issued to the donor or vendor.

If the disposition is proposed, no tax certificate will be issued until the Secretariat has received written confirmation that legal title and the physical object have been irrevocably transferred to the applicant organization.

Donors or vendors who are not satisfied with the fair market value determined by the Review Board may request a redetermination.


When an application is put on hold, the applicant will be notified of which information the Review Board needs in order to make a determination. In certain cases, the Review Board may seek independent expert advice.

Any additional information requested by the Review Board must be submitted to the Secretariat for processing. If the requested information is not received within two years of the request, the application will be closed.


If the Review Board concludes that a property does not meet the criteria of outstanding significance and national importance, the application will be refused.

A refusal should not be construed as a judgment of a given property's worthiness or suitability to the applicant organization's collecting mandate. The Review Board has a mandate to certify only cultural property that is of outstanding significance and national importance to Canada.

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