Movable Cultural Property Program
- New Value Threshold for Second Appraisals – October 2014
- New member appointed to the Canadian Cultural Property Export Review Board – June 2014
- Bill C-31: Amendment to the Income Tax Act for certified cultural property acquired as part of a tax-shelter gifting arrangement
- 2011-12/2012-13 Annual Report on the Cultural Property Export and Import Act
- New tool to help certification applicants write more effective justifications of outstanding significance and national importance (OS/NI)
- MCP Online for Tax-Certification Applications
The Movable Cultural Property Program supports the preservation of Canada’s artistic, historic and scientific heritage through the Cultural Property Export and Import Act. The provisions of the Act help to ensure that cultural property of outstanding significance and national importance remains in Canada by:
- designating Canadian organizations to preserve cultural property and make it accessible to the public;
- providing tax incentives that encourage Canadians to donate or sell important cultural property to designated organizations;
- awarding grants to help with the purchase of cultural property;
- regulating the export of cultural property; and
- regulating the import of cultural property.
The Program is the Secretariat to the Canadian Cultural Property Export Review Board. Together, the Movable Cultural Property Program and the Review Board assist designated organizations to acquire cultural property for preservation and display for the long-term benefit of all Canadians.
What is Cultural Property?
Cultural property may be anything from paintings and sculptures, to books and manuscripts, to ethnographic and decorative art material, to scientific objects and musical instruments. It must be movable and does not need to be Canadian in origin .
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