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 Aboriginal, 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)

Victoria Cross Medal, Colonel David Vivian Currie,
V.C. CWM 20180064-001c, Tilston Memorial Collection of Canadian Military Medal, Canadian War Museum

Photograph of Victoria Cross Medal, Colonel David Vivian Currie, V.C., CWM 20180064-001c, Tilston Memorial Collection of Canadian Military Medal, Canadian War Museum

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

CCPERB Deadline Extended: The Canadian Cultural Property Export Review Board (CCPERB) is working closely with federal organizations in order to respond appropriately to the COVID-19 pandemic. Learn More

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.

2020

10 January

January Application Deadline

Application deadline:
January 10, 2020

CCPERB Meeting:
March 24 - 27, 2020

Notice of Decision:
May 8, 2020

8 April

April Application Deadline

Application deadline:
April 8, 2020

CCPERB Meeting:
June 10 - 12, 2020

Notice of Decision:
August 7, 2020

10 July

July Application Deadline

Application deadline:
July 10, 2020

CCPERB Meeting:
September 9 - 11, 2020

Notice of Decision:
November 9, 2020

04 October

October Application Deadline

Application deadline:
October 4, 2020

CCPERB Meeting:
December 9 - 11, 2020

Notice of Decision:
February 1, 2021

Apply now

2021

08 January

January Application Deadline

Application deadline:
January 8, 2021

CCPERB Meeting:
March 23-26, 2021

Notice of Decision:
May 7, 2021

09 April

April Application Deadline

Application deadline:
April 9, 2021

CCPERB Meeting:
June 9-11, 2021

Notice of Decision:
August 6, 2021

09 July

July Application Deadline

Application deadline:
July 9, 2021

CCPERB Meeting:
September 8-10, 2021

Notice of Decision:
November 8, 2021

01 October

October Application Deadline

Application deadline:
October 1, 2021

CCPERB Meeting:
December 8-10, 2021

Notice of Decision:
January 31, 2022

Apply now

Date of last modification: