Review Board redeterminations

Donors or vendors of cultural property who are not satisfied with the fair market value determined by the Canadian Cultural Property Export Review Board may submit a written request for a redetermination within twelve months of the date of the decision letter.

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Redetermination requests

The Review Board will not consider a request to redetermine fair market value more than once, unless the circumstances of a particular case require otherwise.

Redetermination requests are processed by the Secretariat to the Review Board. For more information about the redetermination process, please refer to the application guide on the Certification of Cultural Property for Income Tax Purposes (PDF version, 515 KB) or contact the Secretariat to the Canadian Cultural Property Export Review Board.

Supplementary information

Although not required to do so, applicants are strongly encouraged to submit supplementary information in support of any redetermination request.

Submission deadlines

The Review Board meets four times per year. New certification applications, requests for redetermination, and additional information for applications on hold are all subject to the same submission deadline. See the meetings dates and deadlines for the Review Board for more information on when to submit an application.

Decision timelines

Unless the circumstances of a particular case require otherwise, the Review Board will consider a redetermination request within four months of receiving it.

Review Board decisions will be communicated to applicants as soon as possible, typically within four weeks of the meeting where the redetermination request was considered.

Appeals to the Tax Court of Canada

Donors or vendors who are not satisfied with a redetermination of fair market value made by the Review Board may file an appeal with the Tax Court of Canada within 90 days of the day on which the Cultural Property Income Tax Certificate was issued.


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