Cultural Property Export and Import Act — C-51 32
Request for determination of Review Board 32 (1) For the purposes of subparagraph 39(1)(a)(i.1), paragraph 110.1(1)(c), the definition total cultural gifts in subsection 118.1(1) and subsection 118.1(10) of the Income Tax Act , where a person disposes of or proposes to dispose of an object to an institution or a public authority designated under subsection (2), the person, institution or public authority may request, by notice in writing given to the Review Board, a determination by the Review Board as to whether the object meets the criterion set out in paragraph 29(3)(b) and a determination by the Review Board of the fair market value of the object. Designated authorities and institutions (2) For the purposes of subparagraph 39(1)(a)(i.1), paragraph 110.1(1)(c), the definition total cultural gifts in subsection 118.1(1), subsection 118.1(10) and section 207.3 of the Income Tax Act , the Minister may designate any institution or public authority indefinitely or for a period of time, and generally or for a specified purpose. Revocation of designation (3) The Minister may at any time revoke a designation made under subsection (2). Determination within four months (4) The Review Board shall consider a request made under subsection (1) and, unless the circumstances of a particular case require otherwise, make a determination within four months after the date the request is received and shall give notice of the determination in writing or by electronic means to the person who has disposed of, or who proposes to dispose of, the object and, where the request was made by a designated institution or public authority, to the designated institution or public authority. Redetermination (5) Where the Review Board has, under subsection (4), determined the fair market value of an object in respect of its disposition or proposed disposition, the Review Board (a) shall, on request in writing by the person who has disposed of, or who proposes to dispose of, the object to a designated institution or public authority or by an agent of such a person appointed for that purpose, made within twelve months after the day on which notice was given under that subsection, redetermine the fair market value of the object; and (b) may, on its own initiative, at any time, redetermine the fair market value of the object. Decision within four months and notice of redetermination (6) In the case of a redetermination under paragraph (5)(a), the Review Board shall, unless the circumstances of a particular case require otherwise, make the redetermination within four months after it receives the request under that paragraph and shall give notice of the redetermination in writing or by electronic means to the person who made the request. Notice of redetermination where no request (7) In the case of a redetermination under paragraph (5)(b), the Review Board shall give notice of the redetermination in writing or by electronic means to the person who has disposed of, or who proposes to dispose of, the object and, where the request made under subsection (1) in relation to the object was made by a designated institution or public authority, to the designated institution or public authority. Limitation (8) Unless the circumstances of a particular case require otherwise, the Review Board shall not redetermine the fair market value of an object more than once. Redetermination final and conclusive (9) A redetermination under subsection (5) in respect of a proposed disposition is not subject to appeal to or review by any court. R.S., 1985, c. C-51, s. 32; 1991, c. 49, s. 218; 1995, c. 38, s. 1 2019, c. 29, s. 48