Review of Export Permit Applications
Description: An applicant for a cultural property export permit, whose application is refused, may request that the Canadian Cultural Property Export Review Board review the application. The process of review including the disposition of the relevant information is set out in Section 29 of the Cultural Property Export and Import Act. The information in this bank includes the original permit application, the advice of the expert examiner and any other experts consulted, and administrative correspondence related to the conduct of the review and any requests for a determination of a fair cash offer with respect to the file, and any legal opinions. In each case, the information contained in a review file is shared with all parties in the proceeding.
Note: Some of these records may be protected by solicitor client privilege.
Class of Individuals: Individuals seeking to export cultural property which is subject to export control, expert examiners and designated permit officers.
Purpose: To enable the review of refused export permit applications by the Canadian Cultural Property Export Review Board and allow the Review Board to make a determination of a fair cash offer where requested.
Consistent Uses: Information contained in this bank may be disclosed to the Minister of Canadian Heritage for the purposes of advising institutions and public authorities in Canada of the availability of objects for which the Canadian Cultural Property Export Review Board has established a delay period. The information is also used to identify trends and patterns associated with the operations of the Review Board, and for program evaluation.
Retention and Disposal Standards: Files are kept for ten years and are then transferred to Library and Archives Canada
RDA Number: 79/002
Related Record Number: CPE CPI 005
TBS Registration: 00116
Bank Number: CPE PPU 005

Certification
Description: The purpose of this bank is to enable the Review Board to make determinations concerning the Certification of cultural property for income tax purposes, and to issue cultural property income tax certificates. The application files contain information concerning the "outstanding significance and national importance" and the fair market value of objects being disposed of to designated institutions by individual donors or vendors. Material held in the bank includes the application, the identity of the donor/vendor, the name of the recipient institution, appraisals, declaration of authenticity, information on provenance, significance of the object, deeds of gift or purchase agreements and, in the case of a sale, the purchase price. Copies of any advice from experts consulted, any legal opinions obtained, and a copy of the tax certificate are also included.
Note: Some of these records may be protected by solicitor client privilege.
Class of Individuals: Individuals or corporations who donate or sell cultural property to designated Canadian cultural institutions, museums, archives, libraries, and universities, where Certification is requested.
Purpose: Certification of cultural property for income tax purposes and the issuance of cultural property income tax certificates. Information contained in this bank is used to support the determination of outstanding significance and national importance and fair market value for the purposes of issuing income tax certificates.
Consistent Uses: The information is also used to identify trends and patterns associated with the operations of the Review Board, and program evaluation.
Retention and Disposal Standards: Files are retained for ten years and are then transferred to Library and Archives Canada
RDA Number: 79/002
Related Record Number: CPE CPI 005
TBS Registration: 00117
Bank Number: CPE PPU 010

Certification - Appeals Before the Tax Court of Canada
Description: In accordance with section 33.1 of the Cultural Property Export and Import Act, redeterminations of fair market value made by the Canadian Cultural Property Export Review Board may be appealed to the Tax Court of Canada. Any person who has irrevocably disposed of an object to a designated institution or public authority, the fair market value of which has been redetermined under subsection 32(5) of the Cultural Property Export and Import Act, may appeal the redetermination of the fair market value of the object to the Tax Court of Canada within 90 days after the day on which the Cultural Property Income Tax Certificate is issued. Material held in the bank includes the Notice to Appeal filed with the Tax Court, correspondence with legal counsel, reports prepared by expert witnesses, court documents, copies of the original tax certificate, correspondence, and application for certification of cultural property for income tax purposes.
Note: Some of these records may be protected by solicitor client privilege.
Class of Individuals: Individuals who donate or sell cultural property to designated institutions, who appeal the redetermination of fair market value.
Purpose: Information in this bank is used to support the appeal process associated with the contestation of a redetermination made by the Canadian Cultural Property Export Review Board. 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.
Consistent Uses: Information is also used to identify trends and patterns associated with the operations of the Review Board, and program evaluation.
Retention and Disposal Standards: Files are retained for ten years and are then transferred to Library and Archives Canada
RDA Number: 94/010
Related Record Number: CPE CPI 005
TBS Registration: 004255
Bank Number: CPE PPU 030