NEW!
September 19, 2024
Starting this fall, the Secretariat to the Canadian Cultural Property Export Review Board (CCPERB) will offer virtual workshops in order to help you better understand the processes related to CCPERB’s duties: certification of cultural property for income tax purposes, review of refused applications for cultural property export permits and determination of the amount of a fair cash offer.
Workshops will familiarize participants with the online certification application tool (CCPERB Online) and resources available on the CCPERB’s website to help you prepare and submit a certification application or a request for review of an export permit application that has been refused.
Over the next six months, the thematic workshops will cover the following:
Learn more about CCPERB’s main duty with the first workshop: Certification of cultural property for income tax purposes (overview).
The certification process encourages the transfer of outstanding examples of Canada's artistic, historic, and scientific heritage from private hands to public collections by offering tax incentives to donors/vendors of cultural property.
Employees of designated organizations and any other interested stakeholders from the public
Examples of topics addressed during this session:
MS Teams virtual workshop (PowerPoint presentation followed by a question period)
60 minute session followed by a question period of 15 minutes
Please contact the CCPERB Secretariat to register at ccperb@tribunal.gc.ca.
August 21, 2024
As announced in 2020 during the implementation of its Guide for Monetary Appraisals, and as reflected in its successive updates, the Canadian Cultural Property Export Review Board (CCPERB) is committed to continuing to clarify its monetary appraisal requirements and to maintaining a constructive and open attitude towards stakeholder feedback.
In 2022, CCPERB published an additional information resource entitled Strategies for the Monetary Appraisal of Archival Cultural Property, aimed at better defining the factors to consider and best practices for appraising archival cultural property. These strategies are equally applicable to the appraisal of all types of cultural property appraised in lots, especially those with a limited market.
CCPERB is pleased to announce that it has now rendered decisions on all pending archival cultural property certification files that were deferred or put on hold as part of the prior revision of its monetary appraisal requirements.
CCPERB maintains the position that the sales comparison method is the most appropriate approach to estimate fair market value. The cost method should only be used in exceptional cases, as case law does not regard the cost method as a reliable guide to fair market value.1 It does, however, recognize the need to rely on a wider and more varied range of data when market data for objects directly comparable to the appraised object is limited.2 Such indirect data may include transactions from institutional or international markets, as well as listing prices or sales of cultural property created by or associated with more prominent or internationally recognized individuals. As stated in section 13 of its Guide for Monetary Appraisals:
[u]sing archival cultural property as an example, Canadian market evidence may exist but may be confidential or otherwise inaccessible. In these circumstances, the appraiser may judge the Canadian market as most relevant but may decide to rely on an international market for comparable cultural property.
CCPERB recognizes that the institutional market may sometimes be the most appropriate market for certain types of cultural property. Despite the limited number of purchases by Canadian institutions, these transactions add to the diverse sources of data that can be used to appraise certain objects, such as large-scale art installations or archival fonds usually not created with the intention of being sold to the general public.
However, CCPERB would like to reiterate the importance of the reasoned justification in appraisals of cultural property for which the market is more limited. When supporting fair market value estimates with data relating to cultural property that is less directly comparable or associated with a more active market, it becomes crucial for the appraiser to provide a thorough reasoned justification explaining why these market references were provided and how the estimated value was extrapolated from them. The reasoned justification is not a valuation method in itself. It should accompany the sales comparison or cost method in order to support the appraisal’s conclusions and increase its credibility. It is an essential element of any monetary appraisal but is particularly crucial in a context where the market is limited.
For each category of objects in a collection, an archive or group of objects, the justification must demonstrate how a range of estimated values has been established using a reduced and representative selection of market references.
At the end of the value extrapolation exercise, the appraiser must then determine, based on the total number of similar objects contained in the collection, archive, or group of objects, whether the application of a blockage discount is appropriate or not. The appraiser should then provide an explanation of how the discount was applied or why it was not applied.
Consequently, CCPERB has updated sections 10, 13 and 15 of its Guide for Monetary Appraisals to reflect these clarifications.
Return to footnote 1 referrer Aikman v. Canada, 2000 CanLII 184 (TCC), at para 109.
Return to footnote 2 referrer Maréchal v. the Queen, 2004 TCC 464, aff’d by the FCA in Maréchal v. Canada, 2005 FCA 124. See also Edna I Bibby v The Queen, [1983] 83 DTC 5148.
July 18, 2024
The Annual Report of the Canadian Cultural Property Export Review Board for fiscal year 2022-2023 is now available online. Please visit our Annual Reports section to view the report.
February 9, 2024
The Canadian Cultural Property Export Review Board (CCPERB) certification application portal has been updated. Please note, as of 10 February 2024, the portal for certification applications can be found at:
https://portal-portail.ccperb-cceebc.gc.ca/Portal-Portail/home-accueil.aspx
The updated portal will retain information previously submitted through CCPERB’s previous system, MCP Online. However, upon your first login to the new portal, you will be asked to register your email address and select a new password. There is no longer a requirement for a GCKey.
Please note that the email address you provide will allow your account to be synced with your existing information.
Other key changes to the portal include:
The Secretariat is available to assist you with the updated portal. For assistance, please contact us at ccperb@tribunal.gc.ca and provide your contact information (email and phone), as well as the best time to reach you. A CCPERB Secretariat staff member will contact you to provide the assistance needed.
December 18, 2023
The Annual Report of the Canadian Cultural Property Export Review Board for fiscal year 2021-2022 is now available online. Please visit our Annual Reports section to view the report.
December 6, 2023
The Canadian Cultural Property Export Review Board (CCPERB) is updating the technology that supports its online application portal. The updated system will be operational as of February 10, 2024.
Please note that the portal will be locked from Saturday, January 6, 2024, through Friday, February 9, 2024, while this update is being completed. During this time, it will not be possible for organizations to submit applications for certification.
When applicants log into the portal as of February 10, 2024, it will be at a new web address, https://portal-portail.ccperb-cceebc.gc.ca, and they will need to complete a registration process by providing an email address and a new password. However, once clients are logged into the updated system, you will continue to have access to your existing account.
The CCPERB Secretariat will be available to assist applicants during this important transition. Another communiqué will soon be issued in order to provide additional information about the updated system.
We look forward to receiving your applications now through Friday, January 5, 2024, and again as of February 10, 2024, following the system maintenance. We apologize for any inconvenience this may cause. Should you have any questions or concerns, please do not hesitate to contact the CCPERB Secretariat at ccperb@tribunal.gc.ca.
The Government of Canada has announced the appointment of three new members of the Canadian Cultural Property Export Review Board.
Joanne Stober has been appointed as Chairperson for a three-year term, effective June 21, 2023. She is the Curator of Visual Culture and Industrial Design at the Canadian Museum of History and specializes in photography and visual arts.
Daniel Chouinard has been appointed as a member for a term of four years, effective May 31, 2023. He is responsible for acquisition of archival documentary heritage for BAnQ.
Susan MacKenzie has been appointed as a member for a term of four years, effective May 31, 2023. She is a member of the Law Society of British Columbia and a practicing attorney.
CCPERB will soon launch a new online system for organizations to submit applications for certification of cultural property. CCPERB will provide updates on this initiative throughout the coming weeks. Applicants who require support at any stage of the application process are encouraged to contact the Secretariat at ccperb@tribunal.gc.ca.
