Canadian Cultural Property Export Review Board

The Canadian Cultural Property Export Review Board (CCPERB) helps to ensure Canada's cultural property is protected, preserved, and accessible to the public. CCPERB provides accountability and support to the institutions and individuals who create, acquire, and engage in the exchange of cultural property.

What is Cultural Property?

Cultural property refers to artistic, historic, or scientific objects that may fall into any of the following categories:

Meryl McMaster (b. 1988)
Between the Start of Things and the End of Things I-III, 2019-2020 (third image of the triptych)
Three Digital C-prints on Fuji Crystal Archive Luster paper
Each print 101.6 x 152.4 cm
McMichael Canadian Art Collection
Certified by CCPERB in 2021.

Photograph by Meryl McMaster. Titled, Between the Start of Things and the End of Things I-III, 2019-2020

CCPERB'S DUTIES ARE TO:

Certify Cultural Property
for Income Tax Purposes

The certification of cultural property is a process through which cultural property of outstanding significance is certified for tax purposes. The certification process encourages the transfer of outstanding examples of Canada's artistic, historic, and scientific heritage from private hands to public collections.

Review Applications for Refused
Cultural Property Export Permits

When an application for a cultural property export permit is refused by a Canada Border Services Agency (CBSA) officer, the applicant may, within thirty days after the date on which the notice of refusal was sent, request a review by CCPERB.

Determine the Amount of a Fair Cash Offer

If CCPERB has established a delay period for the export of cultural property, and the applicant cannot reach an agreement with an organization wishing to purchase the cultural property, either party may request that CCPERB determine what would constitute a fair cash offer to purchase. Such requests must be received no later than 30 days before the export delay expires.

Key Dates:
review of refused export permits

There are no fixed deadlines to request a review of a refused export permit, or to request a determination of a fair cash offer. However, these requests are subject to the following timelines:

Key Dates:
Certification of Cultural Property

Applications for certification of cultural property, including new applications, requests for redetermination, and applications for which additional information has been requested, are all subject to the same deadlines.

If an application for certification is received before a meeting deadline, it does not guarantee that it will be considered at the subsequent CCPERB meeting. Even when they are complete, complex applications may require additional processing before they can be considered by CCPERB. Applicants will be notified if additional information is required or if there are any delays.

January Application Deadline

06 January 2023

Application deadline:
January 6, 2023

CCPERB Meeting:
March 22-24, 2023

Notice of Decision:
May 5, 2023

April Application Deadline

06 April 2023

Application deadline:
April 6, 2023

CCPERB Meeting:
June 7-9, 2023

Notice of Decision:
August 4, 2023

July Application Deadline

07 July 2023

Application deadline:
July 7, 2023

CCPERB Meeting:
September 6-8, 2023

Notice of Decision:
November 6, 2023

September Application Deadline

29 September 2023

Application deadline:
September 29, 2023

CCPERB Meeting:
December 6-8, 2023

Notice of Decision:
January 26, 2024

2024 Application deadlines

January Application Deadline

05 January 2024

Application deadline:
January 5, 2024

CCPERB Meeting:
March 20-22, 2024

Notice of Decision:
May 3, 2024

April Application Deadline

14April 2024

Application deadline:
April 12, 2024

CCPERB Meeting:
June 13-14, 2024

Notice of Decision:
August 9, 2024

July Application Deadline

05 July 2024

Application deadline:
July 5, 2024

CCPERB Meeting:
September 12-13, 2024

Notice of Decision:
November 1, 2024

September Application Deadline

27 September 2024

Application deadline:
September 27, 2024

CCPERB Meeting:
December 4-6, 2024

Notice of Decision:
January 24, 2024

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