This page provides access to CCPERB’s policy documents and other principles that inform the processes, procedures, standards and steps involved in CCPERB’s operations.



Appraisal Guide

PDF icon  Canadian Cultural Property Export Review Board Guide For Monetary Appraisals (PDF)

Canadian Cultural Property Export Review Board Guide For Monetary Appraisals

December 20, 2019

This guide provides instructions for appraisers on the information standards and recommended format for monetary appraisals prepared in support of applications for certification submitted to the Canadian Cultural Property Export Review Board (CCPERB).

Additional guidelines or policy on monetary appraisals of archival fonds will be issued in the future.

1. Date of Report

Specify the date of signature of the report.

2. Effective Date

For completed dispositions: This appraisal estimates the fair market value effective as of [date of donation], the date that the object(s) was (were) legally transferred to the [Name of applicant].

OR

For proposed dispositions: This appraisal estimates the fair market value of a proposed donation and the effective date is the date of this report.

If the appraisal is completed more than one year before the Applicant (designated institution or public authority) applied for certification or the disposition is finalized, you will be required to update the appraisal in an addendum addressing any change in the market for the object(s) between the date of the appraisal and the date of the addendum or the donation date.

3. Summary and Intended Use

This report provides the professional opinion of [Name of Appraiser] of the fair market value of the object(s) identified below. It has been prepared to accompany an application for certification to the Canadian Cultural Property Export Review Board.

[Name of Appraiser] confirms that this report adopts the following definition of fair market value:

The highest price, expressed in terms of money, that a property would bring, in an open and unrestricted market, between a willing buyer and a willing seller who are both knowledgeable, informed, and prudent, and who are acting independently of each otherFootnote 1.

4. Information provided from the Applicant (designated institution or public authority)

The Applicant MUST provide the following documents and information to you. If the appraisal is completed prior to the receiving of these documents, you will be required to provide an addendum acknowledging that you have reviewed the documents and indicate if a change in the estimated value at the date of disposition is required due to information contained in those documents.

[Name of Appraiser] confirms that they have reviewed all the following documents and information prepared by the applicant:

  • Description
  • Condition Report
  • Provenance
  • Purchase priceFootnote 2
  • Declaration of Authenticity
  • Statement of outstanding significance
  • Declaration of Disposition (for completed disposition only)
  • Digital photographs of the object(s)
  • Archival Assessment Report and Finding Aid (for archival material only)

5. Inspection

This appraisal is based on a personal inspection of the object(s).

OR

This appraisal is based on digital photographs of the object(s).

6. Description of Each Object

You may copy and paste the description information provided from the Applicant, please ensure that the objects are presented in the same order as the Applicant. For a large number of objects use a separate summary chart provided from the Applicant.

Image(s)
(When relevant, include multiple views or recto/verso)
Description
(Describe each object, including but not limited to, and as applicable)
Estimated Fair Market Value $ CAN
  • Object identification number
  • Title or Description of the object
  • Creator, Maker or Publisher (nationality, dates)
  • Date of Creation, Making or Publication
  • Edition number and size of edition
  • Medium (materials and techniques)
  • Dimensions (height x width x depth)
  • Signature and Inscription
  • Purchase Price
$XX,XXX.XX

*Add more rows as needed

7. Appraiser Qualifications

Provide a brief summary (max. 100 words) of your qualifications and expertise regarding the object(s) being appraised, this type of object(s), and the market(s) for such object(s).

8. Total Fair Market Value

In summary, based on all available information, it is [Name of appraiser]’s professional opinion that the total fair market value of the object(s) is: $XX,XXX.XX CANFootnote 3 as of the effective date of this report.Footnote 4

9. Valuation Methodology

Indicate the valuation methodology employed, or the combination of methodologies employed, and justify why the methodology(ies) is/were employedFootnote 5.

10. Market Context

  • Is there a market for the object(s)?
  • If yes, specify which market(s): retail, auction, studio.
  • Describe the market(s) activity for the object(s).
  • Specify the most appropriate market in which the object(s) would trade for the highest value.
  • If there is no market now, was there a market in the past?

11. Market Information and Comparable Sales

For sales comparison method:

  • First, consider comparable sales of object(s) by the creator from the most appropriate market and from any other appropriate market identified above. Explain why these sales were selected.
  • If there is a limited market for this creator, consider sales of comparable object(s) by other creator(s) of similar stature. Make sure to indicate why the creator(s) was/were selected and why those sales were selected.
  • Consider comparable sales within, but not limited to, five years before the effective date.
  • Cite sales in descending chronological order in the chart below.
  • Generally, a minimum of three comparable sales per object is required.
  • It might not be necessary to provide comparable sales when the estimated value of an individual object is less than $1,000.00 CAN if you demonstrate having the appropriate expertise regarding the object, type of object and the market(s) for such object.
  • Include images of comparables (mandatory) - if no images available, explain why.
  • Do not include copies of invoices (these may be requested by CCPERB on a case by case basis).

Reminders:

  • Sale price must be after any discounts.
  • Sale price must exclude taxes.
  • For auction records, specify the price achieved with premium included.
Image Creator, Title, Date Medium Dimensions and Edition Number and Size of Edition (if applicable) Vendor Sale Date Sale Price $ CANFootnote 6 Justification for the selection of the comparable








*Add more rows as needed

12. Purchase Price

Only if purchased by the donor less than 10 years prior to the date of donation or the date the appraisal is prepared. Indicate how you took into account the purchase price of the object(s). If the purchase price is irrelevant, explain why.

13. Reasoned Justification

Explain how you arrived at the estimated value in a reasoned justification.

  • Demonstrate a relationship between the market evidence provided and the object(s) being appraised, by taking into account factors including but not limited to:
    • condition,
    • rarity,
    • quality,
    • importance of the creator,
    • historical significance,
    • provenance,
    • exhibition history,
    • and publication references.
  • Explain the adjustments made upward or downward from market indicators to arrive at the estimated value.

14. Blockage Discount (for the disposition of multiple similar objects)

Indicate if a blockageFootnote 7 discount is applicable. Explain how you applied a blockage discount or why it is not appropriate to apply a blockage discount for the disposition of the multiple objects considering the objects’ market(s).

15. Appraiser’s Attestation

[Name of Appraiser] hereby certifies that, to the best of their knowledge and belief:

  • This appraisal estimates the fair market value of the physical property and any acquired characteristic of value (e.g. provenance) only. It excludes any estimate of the value for intellectual property rights and any other intangible rights (e.g. licenses related to the use of the object(s)Footnote 8.
  • Compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favours the cause of a client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal.
  • The statements of fact contained in this appraisal report are true and correct.

16. Appraiser Signature


Footnotes

Return to footnote 1 referrer  Henderson v. Minister of National Revenue, 1973 Carswell Nat 189, [1973] C.T.C. 636, 73 D.T.C. 5471

Notable in this definition is that:

  • "Highest price" means the highest price consistently achieved, not the record price obtained under exceptional circumstances;
  • The appropriate "market" is the most active market where the object is most commonly sold; and
  • "Willing" means that neither the buyer nor the seller is under any compulsion to buy or sell.

In other words, the fair market value reflects the highest price at which an object might reasonably be expected to change hands in the normal course of business, in the usual market for that object, as supported by a consistent pattern of sales.

Return to footnote 2 referrer  Only if purchased by the donor less than 10 years prior to the date of donation or the date the appraisal is prepared.

Return to footnote 3 referrer  This amount should include any premium applied to the object(s) as a group or any blockage discount for which a reasoned justification is given in the monetary appraisal.

Return to footnote 4 referrer  For completed dispositions, you must use the exchange rates published by the Bank of Canada, on the day of donation. For proposed dispositions, you must use the Bank of Canada temporary exchange rate corresponding to the date of the appraisal report. CCPERB will calculate the final exchange rate on either the date of the decision (if the disposition has not been completed when CCPERB determines the fair market value) or the date of disposition (if the disposition is completed after the application for certification is made and before the date of CCPERB’s determination).

Return to footnote 5 referrer  CCPERB accepts two valuation methodologies: the sales comparison method and the cost method. CCPERB does not accept appraisals that employ the income method, rely on previous appraisals or on previous determinations made by the Review Board as a valuation methodology.

Return to footnote 6 referrer  For international sales comparable, you must convert the value in Canadian dollars using the Bank of Canada exchange rate at the date of each sale, not the date of the report.

Return to footnote 7 referrer  A blockage discount is used to determine the fair market value for a disposition of multiple similar objects at the same time. The application of a blockage discount is appropriate when the number of donated objects is large in comparison with the number of objects sold annually in its typical market. For reference see paragraphs 22, 23 and 24 in the Nash v. R. Federal Court of Appeal Judgment of November 21, 2005, 344 N.R.152.

Return to footnote 8 referrer  The Cultural Property Export and Import Act limits CCPERB’s jurisdiction to determining the fair market value of the physical property of an object. If the disposition of the object includes intellectual property rights or other intangible rights such as rights under a license, the appraiser cannot assign a value to these rights. Similarly, the appraiser may not use sales comparable where a portion of the price includes the monetary value of intellectual property or other intangible rights, since these sales they do not adequately reflect the fair market value of the physical property only.

CCPERB Policy Statement on Conflict of Interest and Reasonable Apprehension of Bias

Membership Expertise

The Cultural Property Export and Import Act (the Act) defines the membership of the Canadian Cultural Property Export Review Board (CCPERB) in subsection 18(2) as follows:

The Chairperson and one other member shall be chosen generally from among residents of Canada, and

  • a) up to four other members shall be 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
  • b) up to four other members shall be 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.

As a result of these membership requirements, CCPERB members have a range of expertise in the types of cultural property that regularly come before CCPERB for decisions. This expertise typically is founded on extensive personal engagement in the collection or exhibition of cultural property, or in cultural property markets. Consequently, there may be instances where there is a potential for members to be in a conflict of interest or in a position of a reasonable apprehension of bias.

Fair and Impartial Decision Making

Recognizing that the expertise required in the Act is based on the members’ personal and professional engagement in the domains of cultural property, CCPERB is committed to upholding fair and impartial decision making by preventing circumstances that would create a conflict of interest or a reasonable apprehension of bias.

Compliance

Members of CCPERB must comply with the provisions of the Conflict of Interest Act, administered by the Conflict of Interest and Ethics Commissioner.

Members are required to recuse themselves from deliberations and decisions that would give rise to a conflict of interest or a reasonable apprehension of bias.

In the case of a conflict of interest, recusal is required in circumstances where the exercise of the member’s duties would further his or her private interests or those of his or her relatives or friends, or improperly further another person’s private interests.

In the case of a reasonable apprehension of bias, recusal is required in circumstances where the exercise of the member’s duties would cause an informed person, viewing the matter realistically and practically, and having thought the matter through, to conclude that it is more likely than not that the member, whether consciously or unconsciously, would not arrive at a fair and impartial decision.

Model Directive for the Application of a Review of a Refused Export Permit

This model directive is intended to provide guidance on the Canadian Cultural Property Export Review Board (Review Board) practice and interpretation of relevant legislation. However, in the event of any inconsistency between this model directive and the applicable legislation, the legislation must be followed. The provisions of this model directive are general guidelines only, are not binding in any particular case and are subject to change.


PDF icon  Model Directive for the Application of a Review of a Refused Export Permit (PDF)

Contents


Adopted by the Canadian Cultural Property Export Review Board on December 11, 2019

This model directive is intended to provide guidance on the Canadian Cultural Property Export Review Board (Review Board) practice and interpretation of relevant legislation. However, in the event of any inconsistency between this model directive and the applicable legislation, the legislation must be followed. The provisions of this model directive are general guidelines only, are not binding in any particular case and are subject to change.

This model directive outlines the procedure the Review Board will follow in considering a request for review of an application for an export permit (a request for review) made by a person (an applicant) pursuant to section 29 of the Cultural Property Export and Import Act (the Act), unless the circumstances of a particular case require otherwise.

The Review Board’s objective in issuing this model directive is that a proceeding before the Review Board initiated by a request for review (a proceeding) be informal, expeditious, fair and transparent.

In any proceeding, the Review Board may vary, supplement or dispense with any requirement set out in this model directive as circumstances require.

General Matters

1 - Communications (Including attached documents and photographs)

1.1 Email filing of all communications

All communications to the Review Board must be filed by email using the following address:

ccperb@tribunal.gc.ca

The Review Board may, upon request from an applicant, allow the applicant to submit a communication by a means other than email.

A communication is filed with the Review Board on the day on which it is received by the Review Board.

1.2 Format of attached document

A document filed as an attachment to an email must be in PDF format.

The Review Board may, upon request from the applicant, allow the applicant to file an attached document in another format.

1.3 Format of attached digital photograph

A digital photograph filed by an applicant in a proceeding must be in JPEG or TIFF format with a file size no less than 700 kilobytes and no more than 2 megabytes.

The Review Board may, upon request from an applicant, allow the applicant to file a digital photograph in another format.

1.4 Public record and confidentiality

Any communication filed with the Review Board in a proceeding - including an application for an export permit, a request for review, a written statement, an expert report and a photograph - will be placed on the public record unless the Review Board orders that the communication or part of the communication be treated as confidential.

An applicant that wishes a communication or part of a communication to be treated as confidential must, at the time the communication is filed, request that the Review Board treat the communication or part of the communication as confidential.

For each communication for which the applicant requests confidentiality, the applicant must file with the Review Board:

  • (a) one public version of the communication from which the confidential information has been redacted; and
  • (b) one confidential version of the communication that highlights the confidential information that has been redacted from the public version of the document and that includes, at the top of each page, the words “CONTAINS CONFIDENTIAL INFORMATION” in capital letters.
  • (c) The confidential version of a document submitted in accordance with paragraph 1.2 must include, in the electronic file name, the word “CONFIDENTIAL” in capital letters.

For the Review Board to order a communication or part of a communication to be treated as confidential, the applicant must establish that a serious risk to an important interest could result from the disclosure of the confidential information. The applicant’s request must therefore explain the serious risk to an important interest that could result from the disclosure of the confidential information.

The request for confidentiality and the public version of the communication from which the confidential information has been redacted will be placed on the public record pending a decision of the Review Board on the request for confidentiality.

1.5 Language of communication

An applicant may use either English or French in any communication with the Review Board, and any communication from the Review Board to the applicant will be in the language used by the applicant in the applicant’s last communication.

Any communication filed by the applicant that is not in English or French must be accompanied by a translation into either English or French and be accompanied by a statement from the translator that the contents of the translation are a true translation and representation of the contents of the original document.

1.6 Representative for the applicant

An applicant may designate a representative to represent the applicant in a proceeding by sending a written notice to the Review Board setting out the representative’s name, address and email address.

Upon receipt of a written notice from the applicant designating a representative, the Review Board will communicate with the representative instead of communicating with the applicant, and any communication with the representative will have the same effect as a communication with the applicant.

2 – Time Limits

2.1 Time limits outlined in directive

This directive outlines the time limits for steps to be taken in a proceeding that the Review Board will establish in each proceeding, unless the circumstances of a particular case require otherwise.

2.2 Extension of time limits

Upon request from an applicant, the Review Board may extend any time limit set in a proceeding either before or after the end of the time limit if the Review Board is satisfied that the applicant’s reasons for requesting the extension of time are justified in the circumstances.

An extension of time granted by the Review Board may have an effect on the Review Board’s ability to render a decision within four months after the request for review is receivedFootnote 1.

3 – Evidence

The Review Board will consider facts and information it receives from an applicant in a proceeding without regard to whether these facts and information are presented in a manner that complies with legal or technical rules of evidence, so long as these facts and information are credible and relevant to the proceedingFootnote 2.

Export Proceeding

4 – Issues to be determined in a proceeding

In a proceeding the Review Board will determine whether the object that is the subject of the request for review:

  • is included in the Canadian Cultural Property Export Control List (the Control List);
  • is 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; and
  • is of such a degree of national importance that its loss to Canada would significantly diminish the national heritageFootnote 3.

If the Review Board determines that the object meets all of the above criteria, the Review Board will then form an opinion as to whether an institution or public authority in Canada might make a fair offer to purchase the object within six months after the date of its decision in the proceedingFootnote 4. If so, the Review Board will establish a delay period of not less than two months and not more than six months during which the Review Board will not direct that an export permit be issued in respect of the objectFootnote 5. The purpose of the delay period is to provide an institution or public authority in Canada with an opportunity to purchase the object.

If the Review Board determines that an object fails to meet one of the above criteria, the Review Board will direct a Canada Border Services Agency permit officer (a permit officer) to promptly issue an export permit for the objectFootnote 6.

5 – Establishment of review board panel

The Chair of the Review Board may establish a panel to make a decision in a proceeding.

A panel established by the Chair of the Review Board will comprise at least three members of the Review Board.

A panel established by the Chair of the Review Board will comprise:

  • at least one member who is or has been an officer, member or employee of an art gallery, museum, archive, library or other collecting institution in Canada; and
  • at least one member who is or has been a dealer in or a collector of art, antiques or other objects that form part of the national heritageFootnote 7.

The Review Board will advise an applicant of the names of the members of the Review Board who will take part in the decision in a proceeding.

6 – Request for review

6.1 30-day time limit for filing a request for review

An applicant whose application for an export permit was refused by a permit officer may, within thirty days after the date on which the notice of refusal was sent, request a review of the applicant’s application for an export permit by the Review BoardFootnote 8.

A request for review may only be filed after a permit officer has refused to issue an export permit for an object that appears to be included in the Control List.

A request for review may be filed either in respect of an object that is located in Canada, or in respect of an object that is temporarily located outside of Canada in accordance with a permit issued in accordance with subsection 7(a) of the Act.

6.2 Content of a request for review

A request for review filed with the Review Board must include:

  • (a) the name, address and email address of the applicant;
  • (b) a copy of the application that is the subject of the request for review;
  • (c) a copy of the written notice of refusal sent to the applicant by the permit officer in respect of the applicationFootnote 9; and
  • (d) a digital photograph of the object that is the subject of the request for review.

6.3 Acknowledgment of receipt

Upon receipt of a request for review, the Review Board will send to the applicant an acknowledgment of receipt of the request for review.

6.4 Posting of information with respect to request for review

The Review Board will post on its website the following information with respect to each request for review:

  • a description of the object that is the subject of the request for review; and
  • the date on which the request for review was filed with the Review Board.

7 – Written Statement

7.1 Time limit for filing a written statement

The Review Board will require an applicant to file with the Review Board a written statement within 15 days after the date of the acknowledgment of receipt of the request for review, unless the circumstances of a particular case require otherwise.

7.2 Content of a written statement

An applicant’s written statement must contain:

  • (a) a complete description of the object that is the subject of the request for review including, as applicable, the materials or medium, the date of creation, dimensions, size and number of edition, and identifying features such as title, signature, date or inscription;
  • (b) if applicable, an indication whether the object was made within or outside the territory that is now Canada;
  • (c) if applicable, a brief biography of the creator including the creator’s date of birth and death, nationality and ordinary country of residenceFootnote 10;
  • (d) the date on which the owner acquired the object and other known information relating to provenance;
  • (e) an identification of the condition of the object;
  • (f) the object’s exhibition and publication history;
  • (g) digital photographs of the object, which depict the object from all relevant angles;
  • (h) the fair market value of the object and the rationale for specifying that amount;
  • (i) a clear and concise statement, including reasons, whether:
    • (i) the object is included in the Control ListFootnote 11;
    • (ii) the object is 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 sciencesFootnote 12;
    • (iii) the object is of such a degree of national importance that its loss to Canada would significantly diminish the national heritageFootnote 13; and
  • (j) any information that the applicant may have whether a fair offer to purchase the object might be made by an institution or public authority in Canada within six months after the date of the Review Board’s decision in the proceeding.
  • (k) A clear and concise statement, including reasons, whether a delay period should be established by the Review Board with respect to the object and, if applicable, the appropriate length of any such delay period.

8 – Applicant Expert Report

8.1 Expert report filed with written statement

An applicant may file with the Review Board together with its written statement one or more expert reports. An expert report may express an opinion on any fact at issue in the proceeding.

8.2 Content of expert report

An expert report must include the expert’s qualifications to provide the opinions expressed in the expert report.

9 – Review Board Adviser Report

9.1 Written report from adviser to the Review Board

The Review Board may, at any time, request in writing the advice of an independent adviser on any fact at issue in a proceeding.

Any advice from an adviser will be given in the form of a written report.

9.2 Opportunity for applicant to comment on the adviser’s written report

The Review Board will send a copy of an adviser’s written report to an applicant, together with the Review Board’s written request for advice.

The Review Board will provide an applicant with 15 days to file comments on the written report, unless the circumstances of a particular case require otherwise.

10 – Request for Additional Information from the Applicant

The Review Board may, at any time before making its decision in a proceeding, request from the applicant additional information that the Review Board may require in order to make its decision.

11 – Making the Object Available in Canada

11.1 Request to make the object available in Canada

The Review Board may, at any time before making its decision in a proceeding, request the applicant to make the object that is the subject of the request for review available in Canada for examination by one or more members of the Review Board or by an adviser whose advice was requested by the Review Board in accordance with paragraph 8 of this directive.

Upon receipt of a request, the applicant must make the object available in Canada at a time that is convenient for both the applicant and the Review Board or an adviser.

11.2 Written report and applicant opportunity to comment

The Review Board will require all members of the Review Board or an advisor who examined the object to provide the Review Board with a written report setting out observations and conclusions reached about the object based on the examination.

The Review Board will send to an applicant any written report prepared by a member of the Review Board or by an adviser who examined the object.

The Review Board will provide an applicant with 15 days to comment on any written report, unless the circumstances of a particular case require otherwise.

12 – Hearing

12.1 Pre-hearing notice and request for a hearing

Before making a decision in a proceeding, the Review Board will send to the applicant a written notice informing the applicant that the Review Board considers the file to be complete.

The written notice will provide the applicant with the opportunity of making a request in writing for a hearing of the proceeding. The Review Board will provide the applicant with 10 days to make the request, unless the circumstances of a particular case require otherwise.

A hearing will generally be conducted by the Review Board by teleconference, unless the circumstances justify otherwise. If an applicant wishes to have a hearing in person before the Review Board, the applicant’s written request must include the circumstances as to why a hearing in person is required.

If the Review Board does not receive a written request for a hearing from an applicant, the Review Board may make its decision in the proceeding without conducting a hearing or may on its own initiative schedule a hearing.

12.2 Notice of hearing

If applicable the Review Board will send to the applicant a notice in writing setting out the time, date and any other information necessary to enable the applicant to participate in the hearing. The notice will indicate whether the hearing will be by teleconference or in person.

12.3 Conduct of the hearing

The purpose of a hearing is to give the applicant the opportunity to make oral submissions to highlight specific facts or issues related to the proceeding.

At the hearing the Review Board may ask the applicant questions about the proceeding.

13 – Decision

13.1 Decision generally rendered within four months

The Review Board will render its decision in a proceeding within four months after the request for review is received, unless the circumstances of a particular case require otherwiseFootnote 14.

13.2 The Review Board may direct a permit officer to issue an export permit

If the Review Board determines that an object is not on the Control List, is not of outstanding significance, is not of national importance, or if the Review Board is of the opinion that no fair offer to purchase might be made by an institution or public authority in Canada within six months, the Review Board will direct the permit officer to promptly issue an export permit for the objectFootnote 15.

13.3 The Review Board may establish an export delay

If the Review Board determines that an object is on the Control List, is of outstanding significance and is of national importance, and if the Review Board is of the opinion that a fair offer to purchase might be made by an institution or public authority in Canada within six months, the Review Board will establish an export delay of between two and six monthsFootnote 16. During the delay period, the object cannot be exported from Canada.

13.4 Decision in writing with reasons

The Review Board will send to an applicant a copy of its decision in a proceeding in writing together with the Review Board’s reasons for the decision.

If the Review Board establishes an export delay, the delay period will begin on the date of the Review Board’s written decision.

If the Review Board establishes an export delay, the Review Board will give written notice of the delay period to the Minister of Canadian HeritageFootnote 17.

13.5 Posting of decision

Every decision of the Review Board in a proceeding will be posted on the Review Board’s website together with the Review Board’s reasons for decision in both official languages.

13.6 Expiry of delay period

After the expiration of a delay period and upon request by an applicant, the Review Board will direct a permit officer to promptly issue an export permit for an object, unless the Review Board has received a request for the determination of a fair cash offer to purchase the objectFootnote 18.

14 – Board will act in Accordance with Final Court Decision

In case of judicial review of a Review Board decision in a proceeding, the Review Board will act in accordance with the final court decision rendered in the matter, upon expiration of any deadline to appeal the court decision.


Footnotes

Return to footnote 1 referrer  Subsection 29(2) of the Act.

Return to footnote 2 referrer  Section 28 of the Act provides that the Review Board shall dispose of any matter before it as informally and expeditiously as, in its opinion, the circumstances and considerations of fairness will permit. Section 25 provides that the Review Board may receive any information presented to it orally or in writing that it considers to be relevant to any matter before it and in so doing it is not bound by any legal or technical rules of evidence.

Return to footnote 3 referrer  Subsection 29(3) of the Act.

Return to footnote 4 referrer  A fair offer to purchase an object is a just and reasonable offer, expressed in monetary value, that takes into account the object’s fair market value, as well as other relevant circumstances of the specific case.

Return to footnote 5 referrer  Subsection 29(5) of the Act.

Return to footnote 6 referrer  Subsection 29(4) of the Act.

Return to footnote 7 referrer  Subsection 18(4) of the Act.

Return to footnote 8 referrer  Subsection 29(1) of the Act. The Review Board’s role in a proceeding is not to determine whether the advice of an expert examiner on which a permit officer relied to refuse an export permit was in error. The role of the Review Board is to review the application for an export permit and make its own determination on the matter.

Return to footnote 9 referrer  Subsection 13(1) of the Act.

Return to footnote 10 referrer  For a manufactured object, provide the name of the manufacturer and the country in which the object was manufactured. Not all objects have a creator or manufacturer (e.g. mineral specimens, paleontological specimens and some archeological objects).

Return to footnote 11 referrer  The Control List can be found on the Justice Laws Website.

Return to footnote 12 referrer  More information on outstanding significance here.

Return to footnote 13 referrer  More information on national importance here.

Return to footnote 14 referrer  Subsection 29(2) of the Act.

Return to footnote 15 referrer  Subsection 29(4) of the Act.

Return to footnote 16 referrer  Paragraph 29(5)(a) of the Act.

Return to footnote 17 referrer  Subsection 29(6) of the Act.

Return to footnote 18 referrer  Subsection 30(4) of the Act.

Privacy Statement

What personal information is collected?

Applicants for Certification of Cultural Property for Income Tax Purposes to the Canadian Cultural Property Export Review Board (CCPERB) are asked to provide personal information within their applications, including the donor/vendor’s name and contact information, object description information, object documentation, disposition details, the appraiser’s name and contact information, and certain financial and market information contained in the monetary appraisals. This information is collected and submitted to the CCPERB by the designated institution or public authority submitting the application on behalf of the donor/vendor.

The CCPERB Secretariat is made up of employees from the Administrative Tribunals Support Service of Canada (ATSSC). Secretariat staff manage the processing, administration and storage of applications and the information contained therein.

How is it used?

The personal information collected is used by CCPERB to make certification decisions for income tax purposes to issue Cultural Property Income Tax Certificates (T871s).

In addition, the CCPERB Secretariat may contact a representative from the designated institution (such as the Director/CEO or delegated signing authority, a curator, registrar, or lawyer) for clarification about the disposition details or other aspects of the application.

Furthermore, aggregate statistical information is collected on certified cultural property for inclusion in the Annual Report on the activities of the Cultural Property Export and Import Act, to share with the Canada Revenue Agency and the Department of Finance Canada, and for use in outreach activities.

How long is it kept?

The Secretariat to the CCPERB maintains all the applications submitted on line archived in its database indefinitely for reporting purposes.

How is it protected?

All information relating to applications for certification of cultural property for income tax purposes is treated as ‘Protected B’, a classification that requires, as a matter of federal government policy, enhanced security measures like restricted access and password protection.

All personal information held or collected by the CCPERB is protected under the provisions of the Privacy Act. A donor/vendor has the right to access and/or correct their own personal information, making a specific request.

Who will have access to the personal information collected by the CCPERB?

Section 33(2) of the Cultural Property Export and Import Act and sections 241(4)(d)(xii) and 241(4)(e)(vi) of the Income Tax Act authorize the Review Board to share certain information about applications for certification of cultural property for income tax purposes with the Canada Revenue Agency as it relates to administering the Income Tax Act. Certain information may also be provided to Department of Justice lawyers assigned to the CCPERB who may be consulted for general legal advice, or legal advice related to specific applications.

Otherwise, the CCPERB is bound by section 241 of the Income Tax Act, and is prohibited from sharing any taxpayer information that may directly or indirectly identify the taxpayer.

Declaration Forms
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