Tax certification of cultural property
Abstract
The goal of this handout is to understand how archival institutions work with the Canadian Cultural Property Export Review Board to certify donations as cultural property for income tax purposes.The case study can be used in conjunction with the tax certification report assignment handout: http://hdl.handle.net/10222/59333. Reports can be evaluated using the evaluation rubric: http://hdl.handle.net/10222/59698.
Citation
Creighton Barrett. Tax certification of cultural property. September 2015.