Donating or selling cultural property: preparing CCPERB certification
Coordinate the designated institution, property documentation and fair-market-value review.
Tax certification of an object is separate from designation of the receiving institution.
Work through the institution
A designated institution applies on behalf of the donor or seller. Agree with it on the proposed disposition and responsibility for the file. [1]
Document cultural value
Gather provenance, authenticity, description, photographs and valuation evidence under current requirements. A financial estimate alone does not necessarily demonstrate outstanding cultural significance. [1]
Check designation and timing
The institution must meet designation requirements at the relevant times. Check published deadlines and meetings without assuming a submission will be decided at the next meeting. [2]
Wait for the official document
Reconcile transfer documents with the decision. For tax consequences, use the issued certificate and obtain advice for your circumstances before claiming particular tax treatment. [2]
Official sources
Related processes
- Proposing heritage protection: classification, designation or citation
- Starting genealogy with BAnQ: finding and checking sources
- Public-body archives: submitting a retention schedule to BAnQ