September Deadline Extended

The Canadian Cultural Property Export Review Board (CCPERB) will observe the National Day for Truth and Reconciliation on Friday, September 30, 2022.

Given that CCPERB’s offices will be closed on that date, the deadline for applications for the December quarterly meeting is extended to Monday, October 3, 2022.

Strategies for the Monetary Appraisal of Archival Cultural Property

Information Resource: Strategies for the Monetary Appraisal of Archival Cultural Property

July 15, 2022

At the request of applicants dealing primarily with archival cultural property, the Canadian Cultural Property Export Review Board (CCPERB) contracted the services of an accredited monetary appraiser to draft general guidance on the considerations and best practices that contribute to the effective monetary appraisal of archival cultural property.

The final draft of these information resources was reviewed and amended by CCPERB, and may be read in conjunction with CCPERB’s Guide for Monetary Appraisals. The Strategies for the Monetary Appraisal of Archival Cultural Property is now available in the Principles, Policies and Forms section of the CCPERB website.

The considerations and best practices described in these information resources are not necessarily limited to applications dealing with archival cultural property; CCPERB encourages all applicants and monetary appraisers to refer to this information to support the preparation of effective monetary appraisals in the context of applications for the certification of cultural property.

July Deadline Extended

Due to the widespread internet outage which occurred on Friday, July 8, 2022, the deadline for applications for the September quarterly meeting was extended to Monday, July 11, 2022.

CCPERB Updates: Use of Asking Prices and Declaration Forms

February 25, 2022

As part of its ongoing effort to facilitate and clarify its application processes, CCPERB has updated its information respecting the use of asking prices in the monetary appraisal of cultural property, and also has made fillable declaration forms available online.

Use of Asking Prices in Monetary Appraisals

CCPERB has amended Section 11 of its Guide for Monetary Appraisals to support the use of asking prices to supplement established sale prices. Guidance also is provided if an appraiser intends to rely exclusively on asking prices to estimate fair market value.

Fillable Declaration Forms

For proposed or completed dispositions, CCPERB now provides fillable declaration and consent forms which applicants can complete and have signed by the donor/vendors. Instructions are provided on the appropriate use of these forms.

CCPERB Updates: Collections, Justifications, Appraisals, and More

September 28, 2021

The Canadian Cultural Property Export Review Board (CCPERB) continues its modernization process to better serve its stakeholders. Here are some highlights of our ongoing commitment to improve cultural property certification policies and procedures.

June 2021 Meeting Statistics

  • CCPERB has published on its website a statistical overview of its June 2021 meeting.

Collections of Cultural Property

  • CCPERB has added a paragraph to its Guide for Monetary Appraisals with respect to premiums or discounts when appraising the fair market value of a collection or a grouping of objects, and certain supporting records for archival cultural property or collection/grouping of objects.

Upgraded Online Application Tool

  • In early 2022, designated organizations will benefit from an upgraded online application tool. These improvements should make it easier to submit applications for multiple objects with clearer instructions and the ability to choose different options (individual object, group of objects, collection, or fonds). CCPERB will provide regular updates with respect to this new tool to ensure designated organizations are fully supported during this important technological transition.

Secretariat Contact Information

  • Small reminder that CCPERB Secretariat staff email addresses now end in @tribunal.gc.ca. Please refer to the Government of Canada Directory for up-to-date Secretariat contact information.
Secretariat Contact Information Update

August 30, 2021

Please note that the CCPERB Secretariat email system is undergoing a technical update. Going forward, all staff email addresses will end in @tribunal.gc.ca, replacing the former @canada.ca. Please refer to the Government of Canada Directory for up-to-date Secretariat contact information.

Effective Applications for Certification of Archival Cultural Property

May 4, 2021

The Canadian Cultural Property Export Review Board (CCPERB) acknowledges the significance of archival cultural property as part of Canada’s cultural heritage and the importance of encouraging the transfer of such cultural property to public institutions. The purpose of this communiqué is to provide information to institutions that apply for certification of archival material under the Cultural Property Export and Import Act (the Act) to assist them in continuing to receive donations of archival cultural property and in preparing successful applications for certification of such property.

Ongoing Certification of Archival Cultural Property

Institutions may reassure current and prospective donors that CCPERB continues to certify archival cultural property of outstanding significance. From December 2019 through March 2021, CCPERB received and reviewed 53 applications for certification of archival cultural property; of these, 25 have been certified, 8 were withdrawn by the applicants, and 1 was refused. All other applications in this category remain active pending receipt of additional information requested by CCPERB, including standard requests relating to clarification of information, or requests for additional or revised appraisal information.

Support to Applicants

In applications for certification of cultural property, CCPERB determines 1) whether the cultural property meets the criteria for outstanding significance and 2) the fair market value of the cultural property. CCPERB provides a number of resources to help applicants prepare effective applications for certification. These resources, including CCPERB’s Guide for Monetary Appraisals, are available on the CCPERB website. In addition, the CCPERB Secretariat is available to respond to questions that applicants have in preparing certification applications.

General Guidance

The Guide for Monetary Appraisals outlines specific approaches and general strategies to ensure applicants cite market data and provide a reasoned justification upon which CCPERB can make a determination of fair market value. Applicants should be aware that:

  • Appraisals must cite comparable market evidence as the basis for fair market value estimates.
  • Appraisers have a broad scope to select and extrapolate from market comparables in providing a reasoned justification that supports the estimated values.
  • Prior appraisals themselves are distinct from market evidence; consequently, appraisals based on prior appraisals are not accepted as evidence of fair market value.
  • Research value of archival cultural property is recognized in the Act as an important contributing factor in determining outstanding significance of cultural property; however, research value is not evidence of fair market value.

Further Information

Resources such as the Guide for Monetary Appraisals will continue to evolve over time, informed by the jurisprudence, the requirements of administrative law, any legislative amendments to the Act, and ongoing stakeholder input. In December 2020, CCPERB widely distributed a detailed statement to explain the rationale for changes to previous practices and policies implemented in the Guide. CCPERB also makes this statement available to anyone who requests a copy. To request a copy, please contact the CCPERB Secretariat at ccperb@tribunal.gc.ca.

CCPERB Annual Report 2019-2020 now available

April 30, 2021

The Annual Report of the Canadian Cultural Property Export Review Board for fiscal year 2019-2020 is now available online. Please visit our Annual Reports section to view the report.

New CCPERB Resource: Structuring a Justification of Outstanding Significance

April 19, 2021

In order to assist applicants with the preparation of applications for certification of cultural property, the Canadian Cultural Property Export Review Board (CCPERB) has published a new resource entitled Structuring a Justification of Outstanding Significance.

CCPERB will certify an object only if it meets the requirement of outstanding significance set out in the Cultural Property Export and Import Act. Specifically, the object must be of outstanding significance by reason of its close association with Canadian history or national life, its aesthetic qualities, or its value in the study of the arts or sciences.

The new resource provides applicants with practical recommendations regarding the structure, length, key features, and best practices for the preparation of a justification of outstanding significance.

For more information, please consult Structuring a Justification of Outstanding Significance on the CCPERB website or contact the CCPERB Secretariat at CCPERB@tribunal.gc.ca.

CCPERB Guide for Monetary Appraisals

January 27, 2021

In 2019, changes to the Cultural Property Export and Import Act prompted the Canadian Cultural Property Export Review Board (CCPERB) to review and update a number of its policies and practices.

CCPERB’s updated Guide for Monetary Appraisals is one of the products of this comprehensive renewal. Applicants are encouraged to consult the updated guide before they apply. Applicants also are encouraged to visit the CCPERB website each time they apply, to ensure their applications reflect current information requirements.

The Guide for Monetary Appraisals provides instructions for appraisers on the information standards and recommended format for monetary appraisals prepared in support of applications for certification. The objective of the guide is the same for individual objects such as a tapestry, or for diverse groupings of objects such as an archival fonds: the guide outlines specific approaches and general strategies to ensure applicants cite market data and provide a reasoned justification upon which CCPERB can make a determination of fair market value, as required under the Cultural Property Export and Import Act.

For questions about the updated guide or other aspects of the application process, please contact the Secretariat to the Canadian Cultural Property Export Review Board.

Updated Guide for Monetary Appraisals

January 8, 2021

The Canadian Cultural Property Export Review Board (CCPERB) has updated its Guide for Monetary Appraisals. Please visit About Appraisals on the CCPERB website. This update takes into account comments and recommendations submitted by the stakeholder community. CCPERB is committed to ongoing engagement with stakeholders with a view to improving its policies and procedures, and wishes to thank the organizations and individuals who submitted comments.

CCPERB Member Appointment Process

October 13, 2020

The Canadian Cultural Property Export Review Board (CCPERB) is seeking diverse Canadians with a passion for cultural property to apply to become members of the Board. As a Board member, your expertise will contribute to the preservation and access to significant cultural property at public institutions within Canada.

CCPERB members are selected for their expertise in a range of fields relating to cultural property. Specifically, the Board includes the Chairperson and one other member chosen generally from among residents of Canada; up to four other members chosen from among residents of Canada who are or have been officers, members or employees of art galleries, museums, archives, libraries or other collecting institutions in Canada; and up to four other members chosen from among residents of Canada who are or have been dealers in or collectors of art, antiques or other objects that form part of the national heritage.

If you are interested in becoming a CCPERB member, apply via the Governor in Council Appointments website by November 6, 2020.

Updated CCPERB Guide for Monetary Appraisals

September 18, 2020

The Canadian Cultural Property Export Review Board (CCPERB) has updated its “Guide for Monetary Appraisals” and shared this document with a number of applicants, organizations, and stakeholders.

CCPERB’s goal with this update is to clarify the information requirements that enable CCPERB to make a fair market value determination under the Cultural Property Export and Import Act.

During its quarterly meeting in September 2020, CCPERB affirmed that it would delay the review of some applications in order to ensure there is sufficient time for stakeholders to communicate their feedback on the updated guide. Following receipt and consideration of this feedback, CCPERB will finalize the guide and will convene a special meeting in October 2020 to address the remaining applications.

If you have any questions or comments about the updated “Guide for Monetary Appraisals”, please contact the Secretariat at: ccperb@tribunal.gc.ca

Status of June 2020 CCPERB Board Meeting

June 8, 2020

In March 2020, the Canadian Cultural Property Export Review Board (CCPERB) modified its operations as part of government-wide measures to address the COVID-19 pandemic. These measures included cancelling the March 2020 CCPERB meeting and postponing the deadline to submit applications for the June 2020 meeting.

CCPERB has now implemented measures to enable Board members to meet remotely for the scheduled June 10-12, 2020, meeting. During this meeting, CCPERB will table applications originally submitted for the March 2020 meeting. This includes applications received no later than January 10, 2020. Applications received between January 10 and July 10, 2020 will be tabled at the September 2020 meeting.

Please note that most applications for certification of archival material will remain on hold, pending the finalization of new guidelines addressing common issues relating to the estimation of fair market value of archival material. CCPERB intends to consult with appraisers of archival material and public institutions that actively apply for certification of such materials before finalizing the guidelines. This consultation effort will proceed as soon as it is possible to do so. CCPERB renews its thanks to the archival community for its patience during the delay caused by pandemic mitigation measures.

CCPERB will make every effort to send decision letters to applicants in a timely fashion following the June meeting. With the health and well-being of members, staff, and the stakeholder community as its top priorities, CCPERB also will make every effort to review all outstanding applications as soon as safe and secure operations are in place.

Please direct any questions to: ccperb@tribunal.gc.ca

Status of Guidelines for the Appraisal of Archival Material

April 6, 2020

In February 2020, the Canadian Cultural Property Export Review Board (CCPERB) informed a number of applicants that it had deferred their applications for certification of archival material.  The applications relied on appraisals that raised common issues relating to the estimation of fair market value of archival material.  

At the same time CCPERB began to develop guidelines for the appraisal of archival material.  The objective of the guidelines is to ensure that archival appraisals conform to the requirements of the Cultural Property Export and Import Act (the Act).

CCPERB intends to consult with appraisers of archival material and public institutions that actively apply for certification of such materials before finalizing the guidelines.  The first consultation was scheduled for late March, 2020.  Unfortunately, the consultations could not proceed because of the measures taken to combat the spread of COVID-19.  CCPERB intends to proceed with the consultations as soon as it is able to do so.

CCPERB will review the deferred applications as soon as the guidelines are finalized.  By proceeding in this way CCPERB seeks to minimize the burden on applicants of having to furnish supplemental information or to resubmit applications in order to comply with the requirements of the Act.  

CCPERB will provide further information as the situation evolves. CCPERB appreciates the interest of the community in working towards addressing this issue and contributing to a workable and effective solution. The development of guidelines for the appraisal of archival material is a priority for CCPERB.  CCPERB thanks applicants for their patience under today's unique circumstances that we all face. 

CCPERB March Meeting Cancelled

March 26, 2020

The Canadian Cultural Property Export Review Board (CCPERB) cancelled its March meeting, as part of the collective effort to mitigate health risks during the COVID-19 pandemic.

CCPERB also announced that it would extend the deadline for applications to be submitted for the June 2020 meeting. In light of the severity of the pandemic and the current uncertainty regarding the duration of the emergency measures, a new deadline will not be established at this time. At the moment, the deadline of July 10, 2020, for the September meeting stands, and we will update as circumstances change. CCPERB is continuing to monitor the situation and will resume regular operations only when it is safe and appropriate for federal organizations to do so.

CCPERB is developing contingency plans in order to process as many applications as possible, as efficiently as possible, between now and June. CCPERB will make every reasonable effort to keep stakeholders informed of the status of their applications during this challenging time.

A number of questions have been received by the Secretariat regarding CCPERB operations. Please see below for answers to frequently asked questions before contacting the Secretariat.


Is the CCPERB Secretariat open?

As part of the Government of Canada response to COVID-19, the CCPERB members and staff are working remotely. Applicants should expect processing and response-time delays. Enquiries may be directed to  ccperb@tribunal.gc.ca.


When will my application for the March meeting be reviewed by CCPERB?

CCPERB members and Secretariat staff are developing contingency plans in order to process as many applications as possible, as efficiently as possible. CCPERB will issue an update when a timeline is established for the review of applications.


When will I receive a decision letter from CCPERB regarding my application submitted for the March meeting?

CCPERB will produce decision letters as efficiently as possible as applications are reviewed. An updated timeline for the issuance of decision letters will be communicated as soon as possible.


What happens if I don’t get my tax certificate before the deadline for filing my tax return?

The Government of Canada has deferred the deadline to file individual income tax and benefit returns until June 1, 2020. Please consult the Canada Revenue Agency (CRA) announcement regarding the economic impact of COVID-19. CCPERB will provide updates based on any new information issued by CRA.


What can I do to ensure my application for future meetings is processed as efficiently as possible?

Applicants are encouraged to be as thorough as possible with their application, and ensure that it is as free of errors, omissions, or inconsistencies as possible. Accurate, complete applications will enable CCPERB to arrive at informed, efficient decisions. If you do not have access to the necessary information or documentation, please wait until you are able to complete your application before submitting.

CCPERB appreciates the efforts being made by applicant organizations during this challenging time. The Board Members wish to express their thanks for the patience and collaboration of stakeholders over the coming months, as we work first and foremost to ensure the well-being of employees and the general public.

CCPERB Deadline Extended

March 18, 2020

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

Due to the extraordinary circumstances, CCPERB will be extending the upcoming April 8, 2020, deadline for applications. At this time, CCPERB is not setting a new deadline date, as it is continuing to monitor the situation and will resume regular operations only when it is safe and appropriate for federal organizations to do so.

When operations resume, CCPERB will ensure applicants have reasonable time to complete the application process. CCPERB will update its website and distribute further communications in order to keep stakeholders informed over the coming weeks. In the meantime, CCPERB’s online application system remains operational; applicants that are in a position to do so may continue to submit applications, understanding that there may be significant processing delays.

CCPERB appreciates the efforts being made by applicant organizations during this challenging time. The Board Members wish to express their thanks for the patience and collaboration of stakeholders over the coming months, as we work first and foremost to ensure the well-being of employees and the general public.

Legislative Change to the Certification of Cultural Property

June 24, 2019

On 21 June 2019, the Government of Canada passed the Budget Implementation Act, bringing into force amendments to the Income Tax Act and the Cultural Property Export and Import Act.

Specifically, the amended legislation removes “national importance” as a factor the Cultural Property Export Review Board (CCPERB) must consider in order to certify cultural property for income tax purposes. Applicants must continue to demonstrate that the object meets the criteria for outstanding significance described in subsection 11(1)(a) of the Cultural Property Export and Import Act.

The amendments apply only to the certification of cultural property for tax purposes. There is no change to the legislation or to CCPERB processes relating to refused cultural property export permits.

CCPERB is in the process of updating its website and guidelines to reflect the amended legislation.

Federal Court of Appeal Decision

April 16, 2019

On April 16, 2019, the Federal Court of Appeal rendered its decision in Canada (Attorney General) v. Heffel Gallery LTD., stating it would “set aside the judgment of the Federal Court, dismiss the application for judicial review and restore the decision of the Board.”

The decision by the Federal Court of Appeal sets aside the June 12, 2018, decision of the Federal Court of Canada.

In keeping with this decision, Canadian Cultural Property Export Review Board (CCPERB) has rescinded the Practice Notice issued by CCPERB subsequent to the 2018 Federal Court ruling.

Applicants to CCPERB should refer to the tools and guidelines available on the CCPERB website for information required in support of applications for certification of cultural property, and for applications for review of export permits.

CCPERB will update these tools and guidelines in order to reflect the decision, and to clarify the information required from applicants.

The text of the Federal Court of Appeal Decision is available on the Federal Court of Appeal website.

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