GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Cultural Property Export and Import Act — C-51 33
Income tax certificate 33 (1) Where the Review Board determines or redetermines the fair market value of an object in respect of which a request was made under section 32 and determines that the object meets the criterion set out in paragraph 29(3)(b), it shall, where the object has been irrevocably disposed of to a designated institution or public authority, issue to the person who made the disposition a certificate attesting to the fair market value and to the meeting of that criterion , in such form as the Minister of National Revenue may specify. Copy to Minister of National Revenue (1.1) The Review Board shall send a copy of a certificate referred to in subsection (1) to the Minister of National Revenue. Where more than one certificate (1.2) Where the Review Board has issued more than one certificate referred to in subsection (1) in relation to an object, the last certificate is deemed to be the only certificate issued by the Review Board in relation to that object. Communication of information (2) A member of the Review Board or an official of the Administrative Tribunals Support Service of Canada may communicate to an official of the Canada Revenue Agency, solely for the purposes of administering the Income Tax Act , information obtained under this Act for the purposes of administering this section and sections 32, 33.1 and 33.2. R.S., 1985, c. C-51, s. 33; 1991, c. 49, s. 219; 1995, c. 11, s. 45, c. 38, s. 2; 1999, c. 17, s. 122; 2005, c. 38, s. 138; 2014, c. 20, s. 392 2019, c. 29, s. 49
Cultural Property Export and Import Act — C-51 33.1
Appeal of redetermination of fair market value 33.1 (1) Any person who has irrevocably disposed of an object, the fair market value of which has been redetermined under subsection 32(5), to a designated institution or public authority may, within ninety days after the day on which a certificate referred to in subsection 33(1) is issued in relation to that object, appeal the redetermination to the Tax Court of Canada. Decision of Court (2) On an appeal under subsection (1), the Tax Court of Canada may confirm or vary the fair market value and, for the purposes of the Income Tax Act , the value fixed by the Court is deemed to be the fair market value of the object determined by the Review Board in respect of its disposition. 1995, c. 38, s. 2
Cultural Property Export and Import Act — C-51 33.2
Extension of time for appeal 33.2 (1) Where an appeal has not been instituted by a person under section 33.1 within the time limited by that section, the person may make an application to the Tax Court of Canada for an order extending the time within which the appeal may be instituted and the Court may make an order extending the time for appealing and may impose such terms as it considers just. Contents of application (2) An application made under subsection (1) shall set out the reasons why the appeal was not instituted within the time limited by section 33.1. How application made (3) An application made under subsection (1) shall be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act , three copies of the application accompanied by three copies of the notice of appeal. Copy to Deputy Attorney General (4) The Tax Court of Canada shall send a copy of each application made under this section to the office of the Deputy Attorney General of Canada. When order to be made (5) No order shall be made under this section unless (a) the application is made within one year after the expiration of the time limited by section 33.1 for appealing; and (b) the person making the application demonstrates that (i) within the time limited by section 33.1 for appealing, the person (A) was unable to act or to instruct another to act in the person’s name, or (B) had a bona fide intention to appeal, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, (iii) the application was made as soon as circumstances permitted, and (iv) there are reasonable grounds for the appeal. 1995, c. 38, s. 2; 2000, c. 30, s. 159
Cultural Property Export and Import Act — C-51 34
Report to Minister 34 The Chairperson of the Review Board shall, as soon as possible after March 31 in each year, submit to the Minister a report of the operations of the Review Board for the previous fiscal year and its recommendations, if any. R.S., 1985, c. C-51, s. 34; 1995, c. 29, s. 22(E)
Cultural Property Export and Import Act — C-51 35
Grants and loans from moneys appropriated 35 The Minister may, out of moneys appropriated by Parliament for such purposes, make grants and loans to institutions and public authorities in Canada for the purchase of objects in respect of which export permits have been refused under this Act or for the purchase of cultural property situated outside Canada that is related to the national heritage. 1974-75-76, c. 50, s. 29
Cultural Property Export and Import Act — C-51 36
Canadian Heritage Preservation Endowment Account established 36 (1) There shall be established in the accounts of Canada a special account to be known as the Canadian Heritage Preservation Endowment Account. Amounts to be credited to the Canadian Heritage Preservation Endowment Account (2) There shall be credited to the Canadian Heritage Preservation Endowment Account (a) all moneys received by Her Majesty by gift, bequest or otherwise for the purpose of making grants to institutions and public authorities in Canada for the purchase of objects in respect of which export permits have been refused under this Act, or for the purchase of cultural property situated outside Canada that is related to the national heritage; (b) all moneys received by Her Majesty as income on or as proceeds from the sale of any securities received by Her Majesty for a purpose referred to in paragraph (a); and (c) an amount representing interest on the balance from time to time to the credit of the account at such rates and calculated in such manner as the Governor in Council may, on the recommendation of the Minister of Finance, prescribe. Amounts that may be charged to the Canadian Heritage Preservation Endowment Account (3) There may be charged to the Canadian Heritage Preservation Endowment Account such amounts as the Minister may expend otherwise than under section 35 for grants to institutions and public authorities in Canada for the purchase of objects in respect of which export permits have been refused under this Act or for the purchase of cultural property situated outside Canada that is related to the national heritage. 1974-75-76, c. 50, s. 30
Cultural Property Export and Import Act — C-51 36.1
edge at the time the property was purchased or the title to the property was acquired that the property (a) had been exported in contravention of the applicable laws of the occupied territory of the State Party; or (b) had been imported into Canada for its protection or preservation. Safe-keeping (8) The court may, at any time in the course of an action under this section, order that the property in respect of which the action has been taken be turned over to the Minister for safe-keeping and conservation pending final disposition of the action. Permit to export (9) The Minister shall, on receipt of a copy of a court order made under subsection (6), issue a permit authorizing any person authorized by the State Party on behalf of which the action was taken to export the property in respect of which the order was made to that State. Limitations inapplicable (10) Section 39 of the Federal Courts Act does not apply in respect of any action taken under this section. 2005, c. 40, s. 4
Cultural Property Export and Import Act — C-51
Convention means the Convention for the Protection of Cultural Property in the Event of Armed Conflict, done at The Hague on May 14, 1954. Article 1 of the Convention is set out in the schedule. ( convention )
Cultural Property Export and Import Act — C-51
First Protocol means the first protocol, done at The Hague on May 14, 1954, to the Convention. ( premier protocole )
Cultural Property Export and Import Act — C-51
Second Protocol means the second protocol, done at The Hague on March 26, 1999, to the Convention.  ( deuxième protocole )
Cultural Property Export and Import Act — C-51
State Party means a state that is a party to the Convention and the First or Second Protocol. ( État partie )
Cultural Property Export and Import Act — C-51 37
g final disposition of the action. Permit to export (8) The Minister shall, on receipt of a copy of an order of a court made under subsection (5), issue a permit authorizing any person authorized by the reciprocating State on behalf of which the action was taken to export the property in respect of which the order was made to that State. Limitations inapplicable (9) Section 39 of the Federal Courts Act does not apply in respect of any action taken under this section. R.S., 1985, c. C-51, s. 37; 2002, c. 8, s. 182
Cultural Property Export and Import Act — C-51
cultural property agreement , in relation to a foreign State, means an agreement between Canada and the foreign State or an international agreement to which Canada and the foreign State are both parties, relating to the prevention of illicit international traffic in cultural property; ( accord )
Cultural Property Export and Import Act — C-51
foreign cultural property , in relation to a reciprocating State, means any object that is specifically designated by that State as being of importance for archaeology, prehistory, history, literature, art or science; ( biens culturels étrangers )
Cultural Property Export and Import Act — C-51
reciprocating State means a foreign State that is a party to a cultural property agreement. ( État contractant )
Cultural Property Export and Import Act — C-51 38
Designation of cultural property 38 For the purposes of article 1 of the Convention on the means of prohibiting and preventing the illicit import, export and transfer of ownership of cultural property , any object included in the Control List is hereby designated by Canada as being of importance for archaeology, prehistory, history, literature, art or science. 1974-75-76, c. 50, s. 32
Cultural Property Export and Import Act — C-51 39
Regulations 39 The Governor in Council, on the recommendation of the Minister and the Minister of Foreign Affairs, may make regulations (a) prescribing the information, documentation and undertakings to be furnished by applicants for permits and certificates under this Act, the procedures to be followed in applying for and in issuing those permits and certificates, the terms and conditions applicable to them and the duration of the permits; (b) prescribing the circumstances in which information may be required from persons to whom permits have been issued under this Act and the type of information that may be so required; (c) prescribing the purposes for which an object may be removed from Canada for a limited period of time for the purpose of paragraph 7(c) and the length of time for which it may be so removed; and (d) prescribing classes of manuscripts, original documents, archives, photographic positives and negatives, films and sound recordings for the purpose of section 14. R.S., 1985, c. C-51, s. 39; 1995, c. 5, s. 25; 1998, c. 19, s. 261
Cultural Property Export and Import Act — C-51 40
Export or attempt to export 40 No person shall export or attempt to export from Canada any object included in the Control List except under the authority of and in accordance with a permit issued under this Act. 1974-75-76, c. 50, s. 34
Cultural Property Export and Import Act — C-51 41
No transfer of permits 41 No person who is authorized under a permit issued under this Act to export an object from Canada shall transfer the permit to or allow it to be used by a person who is not so authorized. 1974-75-76, c. 50, s. 35
Cultural Property Export and Import Act — C-51 42
False information 42 No person shall wilfully furnish any false or misleading information or knowingly make any misrepresentation (a) in an application for a permit under this Act; (b) for the purpose of procuring the issue of a permit under this Act; or (c) in connection with the use of a permit issued under this Act or the disposition of any object to which such permit relates. 1974-75-76, c. 50, s. 36
Cultural Property Export and Import Act — C-51 43
Import or attempt to import foreign cultural property 43 No person shall import or attempt to import into Canada any property that it is illegal to import into Canada under subsection 37(2). 1974-75-76, c. 50, s. 37
Cultural Property Export and Import Act — C-51 44
Export or attempt to export 44 (1) No person shall export or attempt to export from Canada any property in respect of which an action has been instituted under subsection 37(3) while the action is being considered. Idem (2) No person shall export or attempt to export from Canada any property in respect of which an order has been made under subsection 37(5) except under the authority of and in accordance with a permit issued by the Minister under subsection 37(8). 1974-75-76, c. 50, s. 38
Cultural Property Export and Import Act — C-51 45
Offences and punishment 45 (1) Every person who contravenes any of the provisions of subsection 36.1(2) and sections 40 to 44 is guilty of an offence and liable (a) on summary conviction to a fine not exceeding five thousand dollars or to imprisonment for a term not exceeding twelve months or to both; or (b) on conviction on indictment to a fine not exceeding twenty-five thousand dollars or to imprisonment for a term not exceeding five years or to both. Limitation period (2) A prosecution under paragraph (1)(a) may be instituted at any time within but not later than three years after the time when the subject-matter of the complaint arose. R.S., 1985, c. C-51, s. 45; 2005, c. 40, s. 5
Cultural Property Export and Import Act — C-51 46
Officers, etc., of corporations 46 Where a corporation commits an offence under this Act, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on summary conviction or on conviction on indictment to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted. 1974-75-76, c. 50, s. 40
Cultural Property Export and Import Act — C-51 47
Venue 47 Any proceedings in respect of an offence under this Act may be instituted, tried or determined at the place in Canada where the offence was committed or at the place in Canada in which the person charged with the offence is, resides or has an office or place of business at the time of institution of the proceedings. 1974-75-76, c. 50, s. 41
Cultural Property Export and Import Act — C-51 48
Evidence 48 (1) The original or a copy of a bill of lading, customs document, commercial invoice or other document (in this section called a “shipping document”) is admissible in evidence in any prosecution under this Act in relation to the sending or shipping of an object where it appears from the shipping document that (a) the object was sent or shipped from Canada or came into Canada; (b) a person, as shipper, consignor or consignee, sent or shipped the object from Canada or brought the object into Canada; or (c) the object was sent or shipped to a particular destination or person. Proof of the facts (2) In the absence of evidence to the contrary, a shipping document that is admissible in evidence under subsection (1) is proof of any of the facts set out in paragraph (1)(a), (b) or (c) that appear from the shipping document. 1974-75-76, c. 50, s. 42
Cultural Property Export and Import Act — C-51 49
Other lawful obligations 49 An export permit or other permit to export issued under this Act does not affect the obligation of any person to obtain any licence, permit or certificate to export that may be required under any other law or to pay any tax, duty, toll or other sum required by any law to be paid in respect of the export of any goods. 1974-75-76, c. 50, s. 43
Cultural Property Export and Import Act — C-51 50
Customs officers’ duties 50 An officer, as defined in the Customs Act , before permitting the export or import of any object that the officer has reason to suspect is being exported or imported in contravention of any of the provisions of this Act or the regulations, shall satisfy himself that the exporter or importer has not contravened any of the provisions of this Act or the regulations and that all requirements thereof have been complied with in respect of that object. R.S., 1985, c. C-51, s. 50; R.S., 1985, c. 1 (2nd Supp.), s. 213
Cultural Property Export and Import Act — C-51 51
Application of powers under the Customs Act 51 All officers, as defined in the Customs Act , have, with respect to any object to which this Act applies, all the powers they have under the Customs Act with respect to the export or import of goods and all the provisions of the Customs Act and regulations thereunder respecting search, detention, forfeiture and condemnation apply, with such modifications as the circumstances require, (a) to any objects tendered for export or import, exported or imported, or otherwise dealt with contrary to the provisions of this Act and the regulations; and (b) to all documents relating to objects described in paragraph (a). R.S., 1985, c. C-51, s. 51; R.S., 1985, c. 1 (2nd Supp.), s. 213
Cultural Property Export and Import Act — C-51 52
Report to Parliament 52 As soon as practicable after receiving, pursuant to section 34, the report of the Chairperson of the Review Board, the Minister shall prepare and lay before Parliament a report of the operations under this Act for the fiscal year to which the report of the Chairperson relates and shall include therewith the report of the Chairperson. R.S., 1985, c. C-51, s. 52; 1995, c. 29, s. 22(E)
Cultural Property Export and Import Act — C-51 (a)
For the purposes of the present Convention, the term cultural property shall cover, irrespective of origin or ownership: (a) movable or immovable property of great importance to the cultural heritage of every people, such as monuments of architecture, art or history, whether religious or secular; archaeological sites; groups of buildings which, as a whole, are of historical or artistic interest; works of art; manuscripts, books and other objects of artistic, historical or archaeological interest; as well as scientific collections and important collections of books or archives or of reproductions of the property defined above; (b) buildings whose main and effective purpose is to preserve or exhibit the movable cultural property defined in subparagraph (a) such as museums, large libraries and depositories of archives, and refuges intended to shelter, in the event of armed conflict, the movable cultural property defined in subparagraph (a); (c) centres containing a large amount of cultural property as defined in subparagraphs (a) and (b), to be known as “centres containing monuments”.
Cultural Property Export and Import Act — C-51 (a)
(a) movable or immovable property of great importance to the cultural heritage of every people, such as monuments of architecture, art or history, whether religious or secular; archaeological sites; groups of buildings which, as a whole, are of historical or artistic interest; works of art; manuscripts, books and other objects of artistic, historical or archaeological interest; as well as scientific collections and important collections of books or archives or of reproductions of the property defined above;
Cultural Property Export and Import Act — C-51 (b)
(b) buildings whose main and effective purpose is to preserve or exhibit the movable cultural property defined in subparagraph (a) such as museums, large libraries and depositories of archives, and refuges intended to shelter, in the event of armed conflict, the movable cultural property defined in subparagraph (a);
Cultural Property Export and Import Act — C-51 (c)
(c) centres containing a large amount of cultural property as defined in subparagraphs (a) and (b), to be known as “centres containing monuments”.
Cultural Property Export and Import Act — C-51 216
216 (2) Subsection (1) is applicable after December 11, 1988, except that, in respect of gifts made before February 21, 1990, paragraph 20(c) of the said Act, as enacted by subsection (1), shall be read without reference to the expression “and subsection 118.1(10)”.
Cultural Property Export and Import Act — C-51 217
217 (2) Subsection (1) is applicable after February 20, 1990.
Cultural Property Export and Import Act — C-51 218
218 (3) Subsection (1) is applicable after December 11, 1988, except that, in respect of gifts made before February 21, 1990, subsection 32(1) of the said Act, as enacted by subsection (1), shall be read without reference to the expression “and a determination by the Review Board of the fair market value of the object”. (4) Subsection (2) is applicable with respect to gifts made after February 20, 1990.
Cultural Property Export and Import Act — C-51 219
219 (2) Subsection 33(1) of the said Act, as enacted by subsection (1), is applicable after February 20, 1990.
Cultural Property Export and Import Act — C-51 8
Transitional 8 (1) A person who, before the day on which this section comes into force, has irrevocably disposed of, to a designated institution or public authority, an object, the fair market value of which was determined or redetermined by the Canadian Cultural Property Export Review Board pursuant to section 32 of the Cultural Property Export and Import Act between January 1, 1992 and the day on which this section comes into force, may, within six months after the day on which this section comes into force, appeal the determination or redetermination to the Tax Court of Canada. Transitional (2) A person who, within six months after the day on which this section comes into force, irrevocably disposes of, to a designated institution or public authority, an object, the fair market value of which was determined or redetermined by the Canadian Cultural Property Export Review Board pursuant to section 32 of the Cultural Property Export and Import Act between January 1, 1992 and the day on which this section comes into force, may, within six months after the day of the disposition, appeal the determination or redetermination to the Tax Court of Canada. Application of certain provisions (3) Subsections 33(2) and 33.1(2) and section 33.2 of the Cultural Property Export and Import Act , as enacted by section 2 of this Act, apply, with such modifications as the circumstances require, in respect of an appeal under subsection (1) or (2).
Customs Act — C-52.6 1
Short title 1 This Act may be cited as the Customs Act .