Cultural Property Export and Import Act

Marginal note:Income tax certificate

• 33 (1) Where the Review Board determines or redetermines the fair market value of an object in respect of which a request was made under section 32 and determines that the object meets the criteria set out in paragraphs 29(3)(b) and (c), it shall, where the object has been irrevocably disposed of to a designated institution or public authority, issue to the person who made the disposition a certificate attesting to the fair market value and to the meeting of those criteria, in such form as the Minister of National Revenue may specify.

• Marginal note:Copy to Minister of National Revenue

  (1.1) The Review Board shall send a copy of a certificate referred to in subsection (1) to the Minister of National Revenue.

• Marginal note:Where more than one certificate

  (1.2) Where the Review Board has issued more than one certificate referred to in subsection (1) in relation to an object, the last certificate is deemed to be the only certificate issued by the Review Board in relation to that object.

• Marginal note:Communication of information

  (2) An official of the Department of Canadian Heritage or a member of the Review Board may communicate to an official of the Canada Revenue Agency, solely for the purposes of administering the Income Tax Act, information obtained under this Act for the purposes of administering this section and sections 32, 33.1 and 33.2.