Among its various responsibilities, the Board certifies cultural property for income tax purposes. In this role, it makes determinations with respect to the "outstanding significance and national importance" and the fair market value of objects or collections donated or sold to designated Canadian museums, art galleries, archives and libraries. The Review Board also reviews appeals of applications for export permits that have been denied. If it determines that the property for which an export permit has been denied is of "outstanding significance and national importance", it establishes a delay period of between two and six months during which the property must remain in Canada. During this period, designated institutions and public authorities are notified of the availability of the property and may request a Movable Cultural Property Grant to assist with the purchase of cultural property in order to keep it in Canada.

Ottawa, Ontario

The Canadian Cultural Property Export Review Board consists of a Chairperson and not more than nine other members appointed by the Governor in Council on the recommendation of the Minister.

The Chairperson and one other member shall be chosen generally from among residents of Canada, and

• up to four other members shall be chosen from among residents of Canada who are or have been officers, members or employees of art galleries, museums, archives, libraries or other similar institutions in Canada;
• up to four other members shall be chosen from among residents of Canada who are or have been dealers in or collectors of art, antiques or other objects that form part of the national heritage.

The Board may authorize one of its members to act as Chairperson in the event of the absence or incapacity of the Chairperson or if the office of Chairperson is vacant.

The Chairperson and one other member shall be chosen generally from among residents of Canada, and up to four other members shall be chosen from among residents of Canada who are or have been officers, members or employees of art galleries, museums, archives, libraries or other collecting institutions in Canada; and up to four other members shall be chosen from among residents of Canada who are or have been dealers in or collectors of art, antiques or other objects that form part of the national heritage.

Three members, at least one member from among residents of Canada who is or has been an officer, member or employee of an art gallery, museum, archive, library or other similar institutions in Canada and one member from among residents of Canada who is or has been a dealer or collector of art or other objects that form part of the national heritage, constitute a quorum of the Board.