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Gifts of Cultural Property – Undoing Heffel

March 20, 2019

Gifts of Cultural Property – Undoing Heffel By: Karen Cooper As part of a package of measures intended to increase support for Canadian artists and cultural events, Budget 2019 included aimed at ending any lingering uncertainty around gifts of cultural property arising from the Federal Court of Justice’s decision in Heffel Gallery Limited v. The […]

Filed Under: Budgets, Charities - Current Articles Tagged With: Budget 2019, Drache Aptowitzer LLP, Heffel, Karen Cooper

Changes to Criteria for Gifts of Cultural Property

September 18, 2018

A recent Court decision and the response to the decision by the Canadian Cultural Property Export Review Board (“CCPERB”) have significantly impacted the criteria that certain donations have to meet in order to qualify as cultural gifts within the meaning of the definition in subsection 118.1(1) of the Income Tax Act (“ITA”). In mid-June, the […]

Filed Under: Articles, Charities - Current Articles Tagged With: Canadian Cultural Property Export Review Board, Changes to Gift Criteria, Cultural Property, Drache Aptowitzer LLP, Heffel, Karen Cooper

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