Canadian Cultural Property Export Review Board

The Canadian Cultural Property Export Review Board (CCPERB) is an independent administrative tribunal that reports to the Minister of Canadian Heritage. As outlined in the Cultural Property Export and Import Act, the Review Board is responsible for:

• Certifying cultural property for income tax purposes
• Reviewing export permit applications that have been refused
• Determining fair cash offers to purchase cultural property for refused export permits

The Review Board meets four times a year to certify cultural property for income tax purposes and to review appeals of refused export permits.