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Canadian Cultural Property Export Review Board

The Canadian Cultural Property Export Review Board (CCPERB) helps to ensure Canada's cultural property is protected, preserved, and accessible to the public. CCPERB provides accountability and support to the institutions and individuals who create, acquire, and engage in the exchange of cultural property.

What is Cultural Property?

Cultural property refers to artistic, historic, or scientific objects that may fall into any of the following categories:

  • Objects recovered from the soil or waters of Canada (archaeological objects, fossils and minerals)
  • Objects of ethnographic material culture (including First Nations, Métis and Inuit objects)
  • Military objects
  • Objects of applied and decorative art
  • Objects of fine art
  • Scientific or technological objects
  • Textual records, graphic records, and audio-visual recordings (archival material including documents, photographs, maps, sound recordings and films)
  • Musical instruments
  • Audiovisual collections (film, video, new media, including digital)

Meryl McMaster (b. 1988)
Between the Start of Things and the End of Things I-III, 2019-2020 (third image of the triptych)
Three Digital C-prints on Fuji Crystal Archive Luster paper
Each print 101.6 x 152.4 cm
McMichael Canadian Art Collection
Certified by CCPERB in 2021.

Photograph by Meryl McMaster. Titled, Between the Start of Things and the End of Things I-III, 2019-2020

CCPERB'S DUTIES ARE TO:

Certify Cultural Property
for Income Tax Purposes

The certification of cultural property is a process through which cultural property of outstanding significance is certified for tax purposes. The certification process encourages the transfer of outstanding examples of Canada's artistic, historic, and scientific heritage from private hands to public collections.

Learn more about the Certification of cultural property

Review Applications for Refused
Cultural Property Export Permits

When an application for a cultural property export permit is refused by a Canada Border Services Agency (CBSA) officer, the applicant may, within thirty days after the date on which the notice of refusal was sent, request a review by CCPERB.

Learn more about how we review applications for refused export permits

Determine the Amount of a Fair Cash Offer

If CCPERB has established a delay period for the export of cultural property, and the applicant cannot reach an agreement with an organization wishing to purchase the cultural property, either party may request that CCPERB determine what would constitute a fair cash offer to purchase. Such requests must be received no later than 30 days before the export delay expires.

Learn more about how we determine the amount of fair cash offer

Key Dates:
review of refused export permits

There are no fixed deadlines to request a review of a refused export permit, or to request a determination of a fair cash offer. However, these requests are subject to the following timelines:

  • Requests for review of refused export permits must be received by CCPERB no later than 30 days of the postmarked date on your notice of refusal.
  • Requests to determine a fair cash offer must be received no later than 30 days before the export delay expires.
  • Unless the circumstances of a particular case require otherwise, CCPERB will render its decision within four months after the date a request is received.

Key Dates:
Certification of Cultural Property

Applications for certification of cultural property, including new applications, requests for redetermination, and applications for which additional information has been requested, are all subject to the same deadlines.

If an application for certification is received before a meeting deadline, it does not guarantee that it will be considered at the subsequent CCPERB meeting. Even when they are complete, complex applications may require additional processing before they can be considered by CCPERB. Applicants will be notified if additional information is required or if there are any delays.

2026 Application deadlines

January Application Deadline

09 January 2026

Application deadline:
January 9, 2026

CCPERB Meeting:
March 25-27, 2026

Notice of Decision:
May 7, 2026

April Application Deadline

10April 2026

Application deadline:
April 10, 2026

CCPERB Meeting:
June 10-12, 2026

Notice of Decision:
August 6, 2026

June Application Deadline

26 June 2026

Application deadline:
June 26, 2026

CCPERB Meeting:
September 17-18 2026

Notice of Decision:
October 22, 2026

October Application Deadline

02 October 2026

Application deadline:
October 2, 2026

CCPERB Meeting:
December 7-9, 2026

Notice of Decision:
January 28, 2027

Apply now for certification

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