A painting by Matthew Wong. Titled The Long Way Home
The Long Way Home, by Matthew Wong, 2014-2015 Art Gallery of Ontario Gift of Monita and Raymond Wong, in memory of their son Mathew Wong, 2020 Certified by CCPERB in 2021.

The certification of cultural property is a process administered by the Canadian Cultural Property Export Review Board (CCPERB), 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.

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Who can apply

Designated institutions or public authorities may apply for certification of cultural property on behalf of the donor or vendor. These organizations meet the necessary standards to preserve cultural property and make it accessible to the public. An institution or public authority must be designated under the Cultural Property Export and Import Act at the time of disposition and at the time that an application for certification is submitted to CCPERB. For more information about designated institutions, please visit the Department of Canadian Heritage Movable Cultural Property Program.


New applications, supplementary information, or requests for redetermination are all subject to the same deadlines.

Applications received by the deadline date typically will be reviewed at the subsequent CCPERB meeting, unless supplementary information or additional processing is required. Applicants will be notified in the event of any delays.

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

12April 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

Apply now for certification

Spa [Blue Bays and Windows], 2001, by Lynne Cohen,
Canadian Centre for Architecture, © Estate of Lynne Cohen


CCPERB may approve or refuse an application for certification, or place an application on hold.

If CCPERB determines that the cultural property meets the requirement of outstanding significance set out in the Cultural Property Import and Export Act, the application is approved and a Cultural Property Income Tax Certificate will be issued to the donor or vendor based on a determination of the object’s fair market value.

If CCPERB concludes that a property does not meet the requirement of outstanding significance, the application will be refused.

If CCPERB requires additional information from the applicant in order to make a determination, an application may be put on hold. If the requested information is not received within two years of the request, the application will be closed.

Date of last modification: