Where cultural property is donated by a corporation, the donor may deduct an amount up to the fair market value of the gift in computing taxable income. It should be remembered that objects need not be included in the Canadian Cultural Property Export Control List to qualify for certification.
Handwritten applications are unacceptable .
Complete applications are officially acknowledged and assigned a reference number. Incomplete applications will not be presented to the Board for review and may be returned to the applicant. In order to ensure efficient service, please quote the reference number in any communication with the Board Secretariat . The Review Board meets five times a year to review applications for certification. Deadlines for receipt of applications by the Secretariat are usually set 6-7 weeks before the meeting.