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- W2964194326 abstract "The Canadian Income Tax Act provides a unique system of taxincentives to encourage the disposition of cultural property to publicinstitutions by way of donation or sale. These tax incentives comprise atax expenditure designed to indirectly support government policyobjectives with respect to art and cultural property. This culturalproperty program is limited to gifts of particular property — “certifiedcultural property” — to “designated institutions.” The income taxincentives associated with disposition of cultural property are part of alarger statutory scheme under the Cultural Property Export and ImportAct which controls the export out of and import into Canada of culturalproperty. At the centre of this statutory scheme is an administrative body,the Canadian Cultural Property Export Review Board, which plays a keyrole in fulfilling the objectives of the Cultural Property Export andImport Act and has a unique role in the administration of the income taxincentives pertaining to the disposition of cultural property; in particularin its responsibility for determining value for the purpose of issuingcultural property certificates under the Income Tax Act. Disputes overvaluation of cultural property have been the focus of the debate amongstthe stakeholders and in the Courts this is where this tax expenditure hasbeen tested and recent decisions have determined its limits." @default.
- W2964194326 created "2019-07-30" @default.
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- W2964194326 date "2007-01-01" @default.
- W2964194326 modified "2023-09-26" @default.
- W2964194326 title "GIFTING CULTURAL PROPERTY IN CANADA: TESTING A TAX EXPENDITURE" @default.
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