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Cultural Property Export and Import Act (R.S.C., 1985, c. C-51)

Act current to 2020-10-05 and last amended on 2019-06-21. Previous Versions

RELATED PROVISIONS

  • — 1991, c. 49, s. 216(2)

      • 216 (2) Subsection (1) is applicable after December 11, 1988, except that, in respect of gifts made before February 21, 1990, paragraph 20(c) of the said Act, as enacted by subsection (1), shall be read without reference to the expression “and subsection 118.1(10)”.

  • — 1991, c. 49, s. 217(2)

      • 217 (2) Subsection (1) is applicable after February 20, 1990.

  • — 1991, c. 49, ss. 218(3), (4)

      • 218 (3) Subsection (1) is applicable after December 11, 1988, except that, in respect of gifts made before February 21, 1990, subsection 32(1) of the said Act, as enacted by subsection (1), shall be read without reference to the expression “and a determination by the Review Board of the fair market value of the object”.

      • (4) Subsection (2) is applicable with respect to gifts made after February 20, 1990.

  • — 1991, c. 49, s. 219(2)

      • 219 (2) Subsection 33(1) of the said Act, as enacted by subsection (1), is applicable after February 20, 1990.

  • — 1995, c. 38, ss. 8(1) to (3)

    • Transitional
      • 8 (1) A person who, before the day on which this section comes into force, has irrevocably disposed of, to a designated institution or public authority, an object, the fair market value of which was determined or redetermined by the Canadian Cultural Property Export Review Board pursuant to section 32 of the Cultural Property Export and Import Act between January 1, 1992 and the day on which this section comes into force, may, within six months after the day on which this section comes into force, appeal the determination or redetermination to the Tax Court of Canada.

      • Transitional

        (2) A person who, within six months after the day on which this section comes into force, irrevocably disposes of, to a designated institution or public authority, an object, the fair market value of which was determined or redetermined by the Canadian Cultural Property Export Review Board pursuant to section 32 of the Cultural Property Export and Import Act between January 1, 1992 and the day on which this section comes into force, may, within six months after the day of the disposition, appeal the determination or redetermination to the Tax Court of Canada.

      • Application of certain provisions

        (3) Subsections 33(2) and 33.1(2) and section 33.2 of the Cultural Property Export and Import Act, as enacted by section 2 of this Act, apply, with such modifications as the circumstances require, in respect of an appeal under subsection (1) or (2).

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